3. Penalty Takers

Ronaldo is often regarded as a great penalty taker. Messi, on the other hand, is regarded as a poor penalty taker. Add to that, it is said that Ronaldo takes far more penalties than Messi.
The stats show that it is actually a lot closer than expected.
As of June 2018, 15.92 percent of Ronaldo's career goals have come from penalties. 13.97% of Messi's career goals have come from penalties. That is a difference of almost 2%.
In La Liga as of June 2018, Messi has a conversion rate of 81.35%. Ronaldo, on the other hand, has a conversion rate of 85.91%.
Ronaldo takes more penalties than Messi and has a better conversion rate, but the difference is not as extreme as most people make it out to be.
(All stats taken from Goal.com.)