This is flawed logic, using selected statistics to make a point. Let's play a bit and see what we can come up with:
MJ made it to the finals 6 times in 15 seasons
Tim made it to the finals 4 times in 14 seasons
Kobe made it to the finals 7 times in 15 seasons.
Here Kobe is in first place for finals appearances.
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another way to put it is thusly, also misusing statistics:
MJ didn't win a championship 9 of 15 seasons.
Tim didn't win a championship 10 of 14 seasons
Kobe didn't win a championship 10 of 15 seasons
Now, Kobe is in last place for percentage of seasons played to not winning championships
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Which can in turn be changed to
MJ didn't make finals 9 of 15 seasons
Tim didn't make finals in 10 of 14 seasons.
Kobe didn't make finals in 8 of 15 seasons.
Now Kobe is back on top.
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MJ had 3 first round playoff losses, as did Tim's team, but toss out 2000 when Tim was injured. Kobe only had 2 seasons with a first round loss, and one of them, he had no business being up 3-1, Phoenix should have won that in 5, as they did the following year. Credit Kobe for getting the Lakers the lead.
More iterations can be made until it is shown MJ missed the playoffs twice, Kobe once, and Tim never. Then Tim is on top and MJ is last.
So, there is no way to rank these guys fairly it seems, someone can always pick the statistic that suits them best.