Haven't seen either live just on TV but I would say hands down Timberlake. Every time I've seen Usher perform at Awards shows, etc. he can't sing. He couldn't handle the upbeat tunes, and his voice failed.
I just watched a performance of Usher on SNL from 2012 and Timberlake on that show this year. Hands down Timberlake is a far better singer, and I would say performer as well. Timberlake put on a show with his group and was doing some moves of his own. Usher just has a completely underwhelming voice, and even all the effects he was using couldn't save it.
J.T. is on that acting and dude is hilarious on SNL and the Digital Shorts (Dick in a Box, It's OK if it's in a Threeway) but Usher, is a better musical performer; the look, the moves, and the vocals. Trifecta achieved...
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D.E.L...
But Usher redeemed himself w/ these 2 tributes.
and the MJ Funeral - Gone Too Soon.
Neither of them can sing sing.
Usher is gonna be here for a long minute and will outlast Justin...IMO.