For gaming, the Galaxy S wins, and the difference is appreciable if you are running truly high end games (IE, games running the Unreal engine, of which there are currently few. I'm only aware of one). For typical gaming, productivity, and phone use, the Incredible S is more future proof, but actual performance differences today are negligible between the two phones.
It's not more future proof at all, Dungeon Defenders is the only unreal engine based game available to everyone, check the supported devices.
High End - Galaxy S
Mid range - Desire HD
For a device that's more future proof that's not a good start.
But time will tell, but that didn't work out too well for the first Desire, I remember simalar discussions back then, I don't think people realised how bad Adreno 200 was back then.
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