-----------------Messi----Iniesta
Dribbling-----------9.5------8.5
Pace--------------9---------8
Stamina-----------8---------7.5
Strength----------8.5-------7
Passing-----------8--------9
Technique---------9---------9
Finishing----------9.5--------7
Shooting----------8-------6.5
Heading-----------6---------5
Crossing-----------7---------7
Playmaking--------8--------9
Tackling-----------6---------7
Ball control--------9.5--------8.5
One touch play----9-------9
Decision Making----9---------9
X-Factor----------8.5-------8
Messi - 8.1
Iniesta - 7.8
If we are taking based on last season, then Leo is the best player in the world without a single doubt in my mind. He scored freaking 38 goals ! More than most strikers ... Plus he had a decent amount of assists, we suffer when he doesn't play, he decides matches ... Iniesta only had the edge over him in the Chelsea match, otherwize it was all Messi, plus Iniesta was injured for 2 months, while Messi didn't get injured at all so I don't know how you can make a comparison.
One more thing, and I'm sure some of you will disagree with this, but Messi is IMO the BEST dribbler in the world, better than Iniesta/Ronaldo/Kaka even better than Dinho in 2005 in terms of dribbling and controlling the ball. I have yet to see a defender own him in a match or to see him loose the ball more than 1-2 times per match !