Bitcoin vs Ethereum Staking in 2026 — Which Gives Better Returns?

I've been staking ETH since the merge averaging 3.8% APY. Recently saw wrapped BTC staking options offering 5-7% on DeFi protocols. Anyone directly comparing both?

My current setup:

4.2 ETH staked on Lido (3.8% APY, liquid staking)

0.8 BTC sitting on hardware wallet doing nothing

I want to decide whether to move 30% of my BTC into a staking protocol.

Main concerns:

1. Smart contract risk on BTC DeFi protocols — most are newer and less audited

2. Liquidity — I need to be able to exit within 48 hours if needed

3. Tax treatment differences

Anyone running both simultaneously? What actual numbers are you seeing?