you cant compare hotels of two places...
Its better you stay half time in one hotel... half trip in Muzaffarabad... As distance in both is 60km. 2 hours drive.
2ndly, you must plan, what you want to see... actually. If you want to see the Murree and its adjoining areas (Patriata, Ayubia Nathia Gali etc) then PC Bhurban is good option... if you want to see areas around muzaffarabad, then go PC Muzafarabad.
first plan your trip (what you want to see)... then plan the stay options...
it seems that your top priority is to do hoteling.. In travelling its secondary option... we try to spend more time in nature.. and go hotel in the nights to get fresh for a next day start... for new destinations...