I wont argue my point too much (because i've already done it to death before) but The reason i consider Tendulkar to be overall superior to lara are these:
1. Tendulkar is more consistent than Lara
2. Tendulkar averages better than Lara against good/great attacks.
3. Tendulkar is far more versatile than Lara overall and this is indicated by the fact that while their home averages are about the same(with Lara having a slight advantage), Tendulkar has a vastly superior away average.
4. Tendy averages 14 pts more than lara in AUS, 23 pts in England, 24 pts in Pak and 11 pts in SL. Lara averages more than Tendy by 4 pts in RSA and 3 pts in NZ. Suffice to say Tendy vastly outstrips Lara in foreign conditions
5. Lara has NEVER averaged 40+ away from home against a great attack. He never averaged 40+ in Pakistan when Wasim-Waqar were playing, never averaged 40+ in AUS when McWarne were playing and never averaged 40+ in RSA when Donald-Pollock were playing. Tendy has against two of the three abovementioned attack in their backyard.
6. Lara failed to score a single ton against Donald-Pollock or Wasim-Waqar. Tendy has done that against both of them
7. Lara's average has crossed the 50+ barrier and he's done superlatively well in the 2000s- when the pitches were getting flatter and half of the good-great attacks had retired.
8. Tendy has faced a superior bowling opposition throughout his career than lara has. The only worldclass/great bowlers that lara has faced but Tendulkar hasnt over the span of a full series is Kumble and Srinath. The worldclass/great bowlers that Tendy has faced but Lara hasnt are Ambrose, Walsh, Imran Khan,Ian Bishop, Abdul Qadir and Richard Hadlee.
9. Aesthetically speaking(which is least important in my books), Tendy is considerably better than lara. Tendy never had a glaring technical flaw in his batting like Lara did throughout the 90s, when he didnt know where his offstump was and ended up giving the slip cordon regular catching pratice off balls pitched just short of goodlength and moving out a tad. Tendy by contrast, has only been occasionally vulnerable to the incutter.
Tendy's technique is superior to Lara's.
10. Lets not even bother going to ODIs, as the only batsmen comparable to Tendy in the history of ODIs are Viv and Bevan.