This is one of the better comparisons in PP and since this is for ODI, I will take Dhoni
1. Wicketkeeper - Both are solid keepers. Gilly kept to Warne and McGrath, and MS has been good against pace, and excellent against spin. Result - TIE
2. Batting contribution - This is where it gets tricky. Gilly was attacking opener, and could destroy teams. MS on the other hand was a finisher, but his record in Aus, Eng and SA has been average. Even if we remove the last 3 years, where is not at the top of his game, his England and SA averages are not that great. Gilly also does not have an outstanding record against SA
But, how many attacking World Class openers have there been in the game - Quite a few. I can count at least 10.
How many consistent world class finishers has the world seen - 3 or 4. So, MS had the tougher job with the bat.
Result - DHONI (but only a slight margin)
3. Leadership - MS is one of the greatest LOI captains ever and has won everything under the sun. Gilly never got to properly captain Australia. Result - DHONI
Final result - DHONI