The following should be obvious:
Men are not on a higher spiritual level than women; women are not on a higher spiritual level than men. One’s spiritual level depends on one’s personal choices in the test of life. It is purely individual and cannot be assigned on a category level.
Having more mitzvos means that generally speaking men have greater potential than women both for good and for bad. When the Gemara says that women have a more secure promise for Olam Haba than men it is specifically because generally speaking it is easier for a woman to fulfill what Hashem wants from her than a man, not because women are born “better.”