To be fair I’ve set the subsurface value pretty high (0.7).
Here’s a little different setup with subsurface scale 0.15. Set Eevee’s shadow settings to be closer to Eevee Next. (In the Eevee Next shot, artifacts inside the ear is unrelated to SSS.)
Eevee ↔ Eevee Next
Cycles ↔ Eevee Next