As others mention, Grand Central has the S and 7 (crosstown) which connect to Times Square. Grand Central gets 800,000 visitors per day, getting many commuters

As others mention, Grand Central has the S and 7 (crosstown) which connect to Times Square. Grand Central gets 800,000 visitors per day, getting many commuters from Long Island and Connecticut. Grand Central is also a much bigger stopping point. It's near many more office buildings. Penn Station is in an urban area, and next to the Garden, but I don't think it's quite as dense. Many folks would exit at Times Square. edit: And OP - Thank you for sharing the data!