Assume by ‘the same level in terms of sport’ you’re referring to the comparable performance and handling characteristics of each model? I doubt there are many owners of the 2.0 190ps Leon on the forum who’ve also owned or driven a current model 2.0 200ps Polo GTI to be able to provide an informed view.
If you’re considering buying one or the other, I’d suggest you take a test drive in each and to decide which would be best for you. At present, in the UK the current (new) model Polo GTI / GTI+ is only available with a DSG transmission, although a manual version is due to be offered, and the manual version has recently been introduced in some non-UK markets. Be aware that current lead times on the Polo GTI are crazy just now - at least they are in the UK. Some members on uk-polos.net forum who ordered a GTI or GTI+ when the order books opened in Jan/Feb this year are still waiting and not expecting to see their cars until after March next year. Some VW dealers haven’t even been able to get a car themselves to use as a demonstrator! There are a few low mileage used examples within the VW network, but they tend to be priced to reflect very high demand and short supply.