The question is, of course, how you define "hard."
Your sheer physical fitness is "better" when you are in sub-60 shape. That is reflected in all the "charts" and "conversions."
But marathons, in and of themselves, are harder because there are a lot of outside factors and bio-mechanical factors that have to be added to the equations (besides just fitness).
You have weather, wind, blisters, chaffing, fueling, bathroom breaks, bonking, cramping, and other logistics. Those have ruined marathons for me when I was in sub-60 10 mile shape.
It also matters how old you are. I think for younger runners, the 10 miler is easier. Masters runners, I assume, would say the marathon.
When I was in college, we often ran sub-60 for a ten mile effort and trained through it like it was nothing. A 2:5x marathon would have left many of us exhausted, banged up, sore, or injured for weeks.
When I turned 40, I could easily run sub-3:00 for the marathon but never was able to go back sub-60 (I tried and ran a bunch of 1:01-mid times).