It's clear that Sanga has a higher frequency of getting that big high impact score. Even considering the opposition quality - if Sanga played the same % of matches vs different teams as Tendulkar (with vs India % replacing vs SL %) and the same # of innings as Tendulkar, he would have 16 big hundreds (175+ by your definition) with 9 vs "quality" opposition and 7 vs "weaker" opposition. This compares to 13 total for Tendulkar. So even when the opposition and # of innings factors are neutralized, Sanga has a higher propensity to get a big score.
Those numbers are pretty meaningless considering how India won only 18 matches (of 73 - 25%) when Sachin played in the 90s and 54 matches (of 127 - 43%) in the 2000s . He actually had the same frequency of getting a hundred in wins in the 90s as the 2000s (22%). Both India and SL were better Test teams in the 2000s, and Sachin made 9 of his 13 175+ scores in the 2000s.
That Sanga was the better Test match-winner is easy to see:
- Sanga averaged 74 in wins compared to Tendulkar's 62
- Sanga got 18 hundreds in 50 wins (36%) compared to Tendulkars 20 hundreds in 72 wins (28%)
- Sanga's hundred average in wins is 257 compared to Tendulkar's 224 (this includes not outs)
- SL has won 40% of Sanga's matches compared to 36% Ind wins for Tendulkar (Murali's influence is neutralized by the presence of Kumble and Harbhajan, and India clearly had the better batting line-up)