Which level is higher, the director of Sunshine Insurance or the general manager of the provincial branch?

These are two systems, so it is impossible to make an actual comparison.

The director is a professional title, but not necessarily a department leader, only a department-level cadre;

Relatively speaking, the department manager of the head office and the provincial general manager are the same at the post level, but the real power of the provincial general manager is far greater than that of the department manager.