Got to agree with Marcuss here; stats are objective, opinions aren't. People's opinions are severely biased towards players of their own country, players who have done well against their own country, and players they have watched a lot, plus players who are more entertaining or hyped up. I would say to people, if you think player A played more significant innings than player B, then prove it....
As for the intangibles, usually there is a stat to back up that intangible, which means that it's not really an intangible. For instance Samaraweera and Ponting have similar averages, even though everyone knows Ponting is comfortably the better player. Their average is only one stat. However there is another stat showing quality of bowlers faced (I saw it on criciinfo) which shows that Samaraweera has faced bowlers with a quality of bowling stat 5 less than Ponting. So effectively there is a 5 run difference in their average.
Then there is another stat which shows Samaraweera has not performed outside the subcontinent and hasnt played much in several countries. Another reason why he worse than Ponting...
Interestingly Kallis's quality of bowling faced is actually marginally better than Ponting's and his average is higher...so on those 2 measures he is ahead. So no one can really argue that Kallis scores against weak attacks, as if he had his quality of bowling faced would be worse.
As far as I'm concerned the intanglibles are simply observers bias and not anything Kallis has done wrong.As I have said, look at all his decent innings and you can see how many times he has put SA in a strong position. Maybe Lara did it with a flashing blade and in far better style, but in terms of run scored they are v similar (in fact Kallis a little higher), Lara might have played a few more absolute gems than Kallis, but if he is better batsman than Kallis (which I think he is), then it really isn't by much.