I would say Mn would be easier with Mi a close second. The bear hunting bug has bitten me bad over the last few years. This is what I did; last year my buddy and I applied for Mn. I think it was area 51. In the meantime, we've been applying for Mi points. Next year, we'll have 4 and we'll draw a tag. We don't need 4 but that's how it worked out.All this time we've been accumulating points here in Wi. We'll be going in 2010 or 2011.
Back to your original question, Mn would be the easiest as they have units where all the tags would not be applied for in the draw. These remaining tags are sold over the counter at a later date. If you can be flexible a little bit, I think you can hunt MN every year as a non resident.
All of this makes tax hell Wisconsin look pretty sick as I can hunt black bear in Mn or Mi easier and more often as a non resident
If you need more details, PM me
PS the dnr people in Mn are first rate with ?s you may have