Simply from a visual standpoint, the Lamborghini easily wins this contest. The Cullinan's appearance from the outside is quite troublesome.
Exterior
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The Cullinan may be an assault on the senses from the exterior, but on the interior, it is a Rolls-Royce. Despite having a V12, it is very quiet and has visibility similar to that of a Range Rover.
Rolls Royce Cullinan
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The Lambo is noticeably sportier to look at because of its vivid colors that contrast with the Cullinan's aristocratic interior. Huge amounts of space are provided, memory sports seats are available, and the steering wheel and driving posture are more suited to a supercar than an SUV.
Lamborghini Urus
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Sometimes operating a Rolls-Royce is a perplexing experience. It takes just over five seconds to reach 60. A turbo V8 with 641 horsepower powers the Urus. The weather will be chilly. In a genuinely insane period of only 3.3 seconds, you can reach 60 mph.
0-60
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The Lamborghini retails for substantially less than the Cullinan, which has an MSRP of Rs 1.65 crore.
Price
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Unless you want to be driven rather than drive, the Urus comes out on top in this.