I agree and disagree with the statements that Kirk is better, but some of these are a little unfair...
2. When Picard senses that Wesley is having emotional problems he sits down and talks with him about it. When Kirk sensed that Charlie X was having emotional problems he took him to the gym and threw him around on the mats until he got over it.
Wesley was WAY too much of a sissy for Picard to throw around. When Picards apparent Son was in distress, Picard went Rock climbing with him to vent.
6. When Picard was in the Academy he got stabbed in the heart. When Kirk was in the Academy he beat the unbeatable Kobayashi Maru scenario and bagged Carol Marcus in his spare time.
22. Kirk jumps horses in his spare time. Picard owns a fish.
Picard Jumps horses just as well as Kirk does.
38. Kirk once became an Indian god with the power to resurrect the dead.
Picard's Operations Android once became an ancient God, and Picard had to pretend to be one himself to outsmart him
47. Kirk's greatest nemesis was the genetically superior ruler of over a quarter of the Earth. Picard's greatest nemesis likes to dress like him and occasionally cause inconvenience.
Not to mention Omnipotent
62. Kirk's medical officer prescribes hard liquor as a cure all.