the hand example is quite surprising!
in my case, it can be best appreciated in the eye, the one with EEVEE Legacy looks better as it’s shape and depth is better defined by the contact shadows, also the hairs in the eyebrow an lashes get their shadows whereas the one in EEVEE Next looks flater and has less depth, also the hair and eyelashes project very little shadow, as I said, maybe that’s physically accurate but I’d choose the EEVEE legacy render over the EEVEE Next one
Legacy:
Next:
Also if lower the light’s resolution limit it keeps aproaching th contact shadows result but then, the iris gets almost completely shadowed