The most accurate statement explaining a difference between the perspectives of the Aztec and the Inca on the arrival of the Spanish is:
Montezuma thought the arrival of the Spanish could mean the return of their god Quetzalcoatl; Atahuallpa thought the Spanish would honor the Incan chief.
This captures the differing attitudes of the two leaders: Montezuma's initial approach was influenced by the belief in a prophecy regarding the return of a god, while Atahuallpa had a more pragmatic view, assuming the Spanish would respect his authority.