I anticipate that in real world use they will be indistinguishable in terms of image quality. That means other factors become more relevant:
According to the comparison charts both are in copal-1 shutters and both take 52mm filters, so nothing to choose between them there. The max aperture of the Fuji is slightly wider (f8.5 v f9); the image circle of the Fuji is slightly larger, and the Fuji is slightly lighter in weight. Those considerations *might* tend to favour the Fuji, but in reality, the differences are pretty minor.
If you are looking to buy new then you have no choice - it has to be the Fuji because Nikon no longer manufacture LF lenses and I'd be surprised if you find any retailers who still have it in stock. If you are looking to buy second hand then I suspect the Nikkor will be easier to find through the normal sources.
Declaration of interest: I have the Nikkor-M 300 for 4x5 and love it.
Hope this helps
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