They don't really have too much in the way of similarities aside from being two of the top-tier bricks of their respective universes. At their base stats they might be similar (superhuman strength, speed and durability, flight, etc), but then that’s true of all characters in this bracket. There, really, the similarities end.
Thor is a God, the son of a skyfather and an elder goddess. Shazam is a human kid powered by gods, later retconned to be elder mages. Thor is the god of thunder and therefore commands the storms, and Shazam can call down lightning, though originally it was not an offensive capability. Realistically, plot wise, story wise or anything else, aside from their base roles, there is really nothing similar about these two.
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