beyond their respective goal stats, Messi and Ronaldo really aren't that comparable. put those aside, and one is clearly much superior to the other.
Ronaldo is an incredible goal-machine, but he puts pretty much ALL his effort and energy into trying to score goals. I know he has a number of assists this season too, but those tend to involve him getting on the end of swarming team attacks than being genuinely creative for the rest of the team. when he isn't scoring, his impact on games don't come anywhere NEAR that of Messi's. Messi is also a goal-machine with a very similar goal-tally, and yet spends about as much time being the main creator for his team as he does being the main scorer. he's basically Xavi, Iniesta, and himself all in one at this point.
This current Messi is on a completely different level to everyone else right now, Ronaldo included. the rest are considerably closer to him than he is to Messi. Neymar has 38 goals in 50 games this season, despite the fact he isn't his team's best player, doesn't take anywhere NEAR the number of shots per game that Ronaldo does, and (bar the odd exception) doesn't take penalties or free-kicks. He also doesn't get the same luxury of running up the score at 4/5/6/7-0 either. Now I'm not saying Neymar is on Ronaldo's level, but it's easier to replicate impressive goal scoring numbers than it is to do the things Messi is doing every single game in addition to scoring.