COMSOL

The simplest (yet arguable) way to put it would be : COMSOL is oriented more towards the academia, while ANSYS is
more industry oriented.
COMSOL features a great deal of flexibility when dealing with any physical problem. The greatest of them all,
the ability to define your own physics, in the form of PDEs for any given problem. Now, in many domains of academic
research, this is a day-to-day requirement. I could be experimenting with a better model of some theory, for example, a
better description of hyper-elastic materials or a simplification of a MEMS problem by directly providing a validated
constitutive equation. COMSOL provides direct access to such constitutive relations.
ANSYS is a robust and widely accepted industrial standard FEA tool. Though I dont have a lot of experience
with ANSYS, what I understand is that, its capabilities are very strong with the inbuilt physics models but in terms of
providing flexibilty of user-defined PDEs, it falls behind.
However, one should take the flexibility of COMSOL with a pinch of salt. The ability to give any arbitrary
PDE does not guarantee that its solvers would be able to solve it. ANSYS solvers are on the other hand more efficient
than COMSOL's when both are given the same geometry and mesh. (May not be strictly always, but just an
observation).
In short, the usage of either of the softwares depends largely on the intended purpose. If you want to use
generic physics models and would like to minimize the time from 'concept' to 'validation' of a product, ANSYS may
fare better. But if your investigation is at a fundamental level and you require deep access to the physics involved, time
being secondary, I would suggest COMSOL.
COMSOL VS ANSYS

I have worked fairly with ANSYS and I have lots of FEA experiences in COMSOL. I am agree with George, and I am
just trying to add some other pros and cons on the subject. I think the most important pros of COMSOL are
"Multiphysics modelling", "Being very user-friendly", "Have lots of different tools", and "better coupled and hybrid
solving".

1- COMSOL is more user friendly comparing to ANSYS. It provides more tools in easier way to use comparing to
ANSYS. For example, COMSOL has predefined CAD geometries such as Bolt, which is unique in FEA software, you
may just find such tool in SolidWorks. COMSOL is more easily for multiphysics modelling comparing to ANSYS
which lots of times you need coding and other labors for multiphysics.

2- COMSOL has some physics which you may not find even find in ANSYS, such as solute transport. These pro is very
important in multiphysics modelling when you are going to solve a coupled model with very different physics.

3- COMSOL provides you the ability to define your own PDE (however as George said it is not guaranteed to be solved
correctly for all cases). which as I know even if you can define your own mathematical problem in ANSYS you are in a
true labor!
But the cons of COMSOL, in my mind, are just because ANSYS is kind of more suited and designed for industrial use.
And so it has "more robust and stronger solvers, meshing", and "more specialized tools in some physics".
I saw that how much it is complex to make a Fluid-Solid Interaction (FSI) model in ANSYS and how much easy in
COMSOL, but using ANSYS you can much more maneuver and get more accurate results.