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Answer:
first jet is steeper; not unreasonable
Explanation:
The slopes in feet per mile for the two jets are ...
(26,400 ft)/(96 mi) = 275 ft/mi
(31,680 ft)/(120 mi) = 264 ft/mi
The descent of the first jet is steeper.
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The path a jet will follow depends on a number of factors, including weather and other air traffic. It is not unreasonable for a jet to follow a linear glide path to an airport from these altitudes and distances. JFK is sufficiently busy that air traffic control may dictate other-than-linear descent paths.
Final approach is typically done on a 3° glide slope, about 277 ft descent per mile.
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Additional comment
Studies have been done to test the feasibility of linear descent paths into some of the busiest airports in the world. The conclusion is that fuel burn could be improved and air traffic management made simpler by such flight paths. However, current jet autopilots are not equipped for direct input of such flight routes. Pilot workload would be slightly increased until software could be updated. There appears to be no current plan to change the way terminal area control is done.