I found the themes in A Machine for Pigs to be more believable and thus scary than A Dark Descent, but neither hold a candle to SOMA thematically and most people regard A Machine for Pigs to be less good than it's predecessor.
> most people regard A Machine for Pigs to be less good than it's predecessor
I think that's mostly a problem of expectations. TDD focuses on being a horror game while A Machine for Pigs is much closer to a horror-themed walking simulator. If you expect Amnesia II out of A Machine for Pigs then I can see how you would be disappointed but that doesn't make the game worse it just means using the Amnesia name might have been a bad choice since the games are in different subgenres and thus target somewhat different audiences.