I've done both and massaging requires more work than actual escorting.
Masseurs have to sweat their asses massaging the client during the entire session and it always also requires concentration. On top, you need to have skills to work on.
Escorts many of the times are just laid on their backs getting an oral.
During the time I escorted, I never provided anal. My clients often seeked for company or whorshipping (in ocassions, they were even done in less than 30 minutes). So yes, escorting is definitely an easier job. The thing is that having sex with strangers is not for everyone. At the end, I think being a masseur is better.