You confused Warframe and dark souls didn't you?

You're basically right, but this one's got a better overall scaling when Infused due to the D scaling in DEX while the Greatsword gets an E. (Maybe the developers would have push the players to infuse it with Dark, for a better dmg efficiency when playing a Pursuer Cosplay Run?). And, this sword has a better moveset for 1v1 pvp Imo (but of course it's just my opinion).

That's because the "normal" great sword is Guts' from Berserk and Guts is bae

That s right, the greatsword deals more damage. But the pursuer s greatsword has better overall scaling and the highest crit multiplier above every other ultra greatswords, so a riposte with it uses to be insta kill

There's a lot of misinformation here. Firstly, the "better" scaling on the Pursuer's Ultra Greatsword (PUGs) doesen't mean much. The Greatsword (Gs) will always outperform the PUGS in therms of base damage. If you use a calculator or test it with the game itself you'll see. Secondly, the 140 counter damage does not apply for ripostes and backstabs. It procs when you hit an enemy during an action, mostly when trading. That should be your goal anyways. In PvE, if you are not hitting your enemy while it "opens" its guard, you're basically playing the game wrong. In PvP you should aim for the same, but it's easier said than done. In case of an Ultra, it will basically happen when you trade or punish chugging. With same stats and counter, PUGs will outdamage the Gs roughly by the same amount (slightly more) that Gs does when your attack does not counter. Imo, damage-wise, they're roughly the same. Now in to some other considerations. Gs has more durability, but weights more, so I consider them even in that regard. In terms of moveset, none of them outshines the other so it's more of a preference. Both has it's strengths and weakness. What really make a difference between them and what you should really look when choosing wich to use is Reach x Stamina consumption. Gs has more reach, which combined with it's moveset makes it considerably better in this regard. If you hit someone at a mid distance with a 1H R1, you'll most likely get a second hit. With PUGs that's not the case because the second 1H R1 shortens it's range even further and you might miss a rolling player. Stamina consumption is the other way around. PUGs outshines Gs by a large amount. At 157 stamina (40 END + Third Dragon Ring), you can do five 1H R1s with PUGs and still roll away while with Gs you can do only four. While two handing it's 4 to 3. So PUGs will always have one extra attack over the Gs. It is rare when you can burn all your stamina bar in one go, so this advantage is not as good as it seems, but is huge nonetheless. For me personally, I like PUGs more. I think stamina > reach. Besides, It looks way better imo.

When looking at non upgraded item it does show 140 counter strength