I think if Tim wins another Finals MVP (very possible, though I'd guess Parker does it again first by the odds), Tim clearly wins this one. Actually, even if doesn't win Finals MVP. Why? Including being close or equal to Hakeem in just about every regard, Tim has had a much longer period of sustained dominance. I honestly think its Tim right now by some distance, but another Finals win would cement it and another Finals MVP would lay it in stone..
Hakeem's only Finals Wins were when Jordan was retired or under a different number than #23. Tim's Spurs swept a great Lakers team in 99 (though they of course didnt have PJ, doesn't change a damn thing still IMO), then knocked them off their threepeat touting pedastal in 03. Not only that, the Spurs defeated a tough, tough Detroit team who was looking for a repeat after beating the Lakers (aka supposedly the League's most dominant team again during 04) and came very close. If not for Tim's heroics in Game 7, there wouldn't be a 2005 Spurs banner hanging in the AT&T center today.
That was at least two times they took out the League's best on their way to a trophy, something Hakeem really didn't do since they hit their stride during Jordan's "inbetween" years, and Tim won all 3 of those Finals MVPs...