Not really, they are just ratios. Whilst Murali will always be set for bowling a large amount and taking wickets. Warne's bowling is divided between the tests he plays - the fact that Murali has almost bowled as many as Warne in 32 less tests is testament to this. It factors in when you acknowledge something that isn't statistically appreciated: momentum.
Also, imagine an innings where Warne comes in, 4 wickets down, McGrath with a few, Warne bowling great, Kaspa takes 2 more, Warne still going great, Dizzy takes 2 and Lee finishes with one and Warne finishing the one left. Leaving Warne with 16-17 overs, let's say concedes 32 runs and the day looks poor. Australia have demolished the opposition and Warne, although bowling great, shows little dividends. Not far from reality in some cases, and then Warne starts the next match, anew, and might do well. You tally the balls bowled in both games and they equal 1 match for Murali. Not much in terms of strike-rate or average, huh?
Usually however, Warne is great and Warne has a pressing influence in his side winning. It's something stats won't totally acknowledge if you look at it in terms of comparing a Warne 4/60 with Muralis 7/60. Francis has spoken at lengths about this.
As for Murali, there will be plenty of times when his stats can be great, but the effect he has had on the match will be unhelpful to the team, and more to him. He bowls roughly 60 overs a match, takes half the wickets with a great average and strike rate, and do you think the rest are that poor to not win? It's simply not the case that batsmen can just wait out his overs, he bowls too many of them. Maybe on the cover it looks good, but then again you have a bowler who comes in taking maybe 2 wickets in 30 overs, has conceded about 80 runs and then in the 31st over finishes off the tail with another 3 wickets and that leaves him with figures:
5 wickets, avg.16, SR of 37.2.
Which was the point made earlier in the thread: of course Warne will have a higher proportion of wickets at the tail, that's mostly what he faces, he usually comes in when 3-4 wickets are already knocked out - largely thanks to McGrath.
Yet Murali, who bowls so much of his team's balls has a comparable proportion of tail-enders, where it shows he really has a reliance on them to boost his figures.
Warne wouldn't be 1/100 down because Warne wouldn't have bowled for that long to have accumulated those runs against him. Murali would.
Anyway, as said in this thread, it's debatable - IMO, not so much
- that he is the greatest spinner of the era, let alone the greatest bowler.