It all depends i ride both but i bought a 2006 polaris 330 magnum ATV and it does any ware from 45 to 46 but its and automatic and i own a 2000 Honda xr 100r this is a manual with a clutch. but the dirt bike has a smaller engine but its lighter and has gears giveing at a top speed of about 70 -80 mph but how ever there are ATVs that are built for speed like the polaris outlaw or polaris predator the outlaw goes 90 mph and this is a very fast machine but its biggest cc is 525 so if u raced a 525cc dirt bike vs the outlaw 525 it would be close but the dirt bike would win because its lighter and the outlaw is a manual to with a clutch but it only has a benifet raceing dirtike from a 300 cc or lower
so to awanser your question dirtbikes are faster they are built for speed and atvs are build for a bunch of stuff such as trail rideing working hunting swamping mudding or just having some fun
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