This seems to be a pleasant debate, so I'll continue.
I'd say that going 1 on 1 with a goalie, for instance, requires more thinking and adjusting, and, like Witchking of Angmar said, "mindgaming", than waiting for a pitch or pitching.
In baseball, it's just throw one of 3 or 4 pitches you're good at. I guess some thinking goes into which one you use, but not that much. And for the batter, all you do is try to hit the ball as hard as you can or bunt it. I'm sure I'm simplifying a bit because I don't really play baseball, but I doubt I'm far off.
In soccer, when you've got a breakaway and you're facing down the goalie, you have hundreds of options. You can kick the ball now, or later; high, or low; straight, or spun; you can do some fancy footwork to throw the goalie off guard (and you get to choose the footwork); you can go off to the side, trying to outrun the goalie; you can back off and wait for a teammate to catch up whom you can pass to so they can take the shot; etc. As a goalie, it's all a mindgame between you and the shooter. The goalie is trying to predict what the shooter will do, and the shooter can do anything. The goalie may want to charge, or hang back; strafe to a side of the net, or stay centered; and all the while, the goalie is watching the other players to see if the situation will change.
And that's just one small aspect of soccer: A breakaway by one forward. Pitching and hitting is half of baseball.
I'm not belittling baseball; I'm just saying that soccer is a more complex sport.