a) Winrunner using TSL for programming Resource availablity 
is less but QTP using VB script we can find more resource.

b) in QTP we can See the result With Step by step With 
SCreenshot

c) The GUI map can be difficult to understand and implement

1. Descriptive Programming is possible in QTP.
2. .Net applications are supported in QTP.
3. Various checkpoints are available in QTP other than 
(Text, Database, Bitmap) in WinRunner.

---> QTP support .Net application where as winRunner 
doesn't support.
---> QTP having more checkpoints when compared to WinRunner.
---> Great advantage of QTP is output values.
---> QTP has smart identification(use of this one is QTP 
will recognizes object when the property values changed) 
where as WinRunner doesn't have this facility.
---> QTP having Active Screen where as WinRunner doesn't 
have this facility. Advantage of Active Screen is to insert 
checkpoint, output values, and steps even the application 
is not available.
---> Keyword view is great importance in QTP becz it can be 
very useful to insert steps easily, very easy to 
parameterize the steps or scripts, it is very easy to 
understand what are the steps we performed earlier and what 
are the steps need to be perform. 
---> more advantages are there, only few i mensioned here.

Main differrence is that Winrunner(TSL language like C) is 
Procudurial language where as QTP (VB) is Object Oriented 
language.

Differences between WinRunner and QTP:

1.> qtp supports .Net Applications where as WR does not 
support.
2.> qtp has 3 modes of recording where as WR has 2.
3.> qtp has an extra check point called XML check point 
where as WR does not have.
4.> qtp uses vbscript where as WR uses TSL(Test Script 
Language).