This thread is still going strong i see
Let me put my case across as to why i feel Tendulkar was a better player against better bowling.
Lets start with the fact that Tendulkar has a better record in two most difficult conditions for a batsman to play in during that era, Aus and SA.
While Lara was busy inflating his stats in dead rubbers in Aus (just check his performances in 1997 and 2005 there, was inconsistent in 2000 too) , Tendulkar won a man of the series award in 1999 against Mgrath/Warne and B.Lee in the form of his life. SRT's performance in the Aus tour in 1992 and 2008 were consistent, while he was inconsistent in 2004 and failed in 2011.
In SA, SRT scored 4 of his 5 hundreds with either Donald or Steyn in the attack. The ton against Donald in 1997 is notable in particular due to the treatment he meted out to him hitting him for approx a dozen boundaries. The other hundred came against Pollock in 2001 when Pollock was going through a Waqar-esue peak averaging 17.xx between 1998-2001. Lara scored two hundreds in SA against Nel/Ntini/Pollock.
In Eng and NZ , SRT was WAY more consistent that Lara. Although both players did not face any genuine ATG bowling in those countries. Lara had one successful series in England compared to SRT's 3 (arguably 4) while Lara averages 37 in NZ.
SRT did considerably better in WI than Lara did in India. SRT had a successful series against Ambrose/Walsh in 1997 while Lara did not manage any significant innings in India.
In SL, it is tricky to compare. While SRT had three successful series and failed miserably in one, Lara delivered one of the all time great series against Murali at his peak. Tendulkar and Murali did not face each other at their peaks in SL. SRT played 4 series in SL while Lara played one, so i would consider them equal in the country.
In Pak, SRT and Lara both played 3 series. SRT averaged 35 in 1989 (against Wasim/Waqar/Imran) 60 odd in 2004 (against Akhtar, a waning Mushtaq) and 21 in 2006 (against a raging Asif and an out of form Akhtar) But SRT has easily his worst and most inconsistent test record of his career in Pakistan averaging 41 or something there. Lara did better in Pak though he averaged 23 in Pak during the 90's when the two W's were at their peak. He made up for the average in 2006 when he cashed in on an attack consisting of Kaneria/Razzaq/Gul/Nazir/Malik.
At home, Lara did considerably better than SRT averaging 59 compared to SRT's 52. Against bowlers like Mcgrath/Donald/Wasim/Waqar he did well, especially being severe to McGrath. SRT could not dominate ATG bowlers at home as well as Lara did.
AS far as performances against ATG bowlers at home is concerned i can point out many batsmen who did exceedingly well. Batsmen like Gavaskar, Sehwag, KP etc. immediately spring to mind. BUt how many have held their own away from home against the greatest of bowlers? Not too many, and maybe none as good as SRT. And thats why my vote goes to him.