#2 The two have not played against the same oppositions that much
When you wish to compare people, you subject them to similar conditions and observe the results. Similarly, in order to determine which batsman is better of the two, we look at the way they performed against a particular opposition. Virat and Sachin have faced entirely different oppositions, thanks to the difference in their ages. So, one can't really predict which one of the two is better.
Although the two have played together, but the sample space for making a comparison is way too small. Moreover, at the time they did manage to bat alongside, Sachin was well past his prime and Kohli was yet to establish himself as the best. Again, not an ideal situation to make a comparison.
We can give theories about which one faced tougher oppositions. So, it won't be fair to compare the two based on some hypothesis.
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