Let's compare what they have done so far...

4 NBA titles with the Lakers (2000, 2001, 2002, 2009)
2 time regular season scoring leader: 2006, 200711 time All NBA selection,
8 time all defensive honors
1 Finals MVP (2009)
1 Season MVP(2008)
His case: Won his first 3 titles with Shaq, but more importantly, he finally won his first title without Shaq last season, and is a league MVP the year before that. He is a player that is most often compared to Michael Jordan (arguably the Greatest Of All Time). Also, the Lakers might be favored to repeat this year simply because they are the defending champs.

4 NBA titles: 3 with the Lakers (2000, 2001, 2002) and 1 with the Miami Heat (2006)
1 Season MVP(2001)
Named Finals MVP 3 times (2000, 2001, 2002)
Led the Orlando Magic to an NBA Finals appearance in 1995. Rookie of the Year (1992-1993 season)
His case: Won his first 3 titles with Kobe, then won another in 2006 with D-Wade in Miami. It could be also argued that he is the most Dominant big man during his prime. Is already considered one of 50 Greatest. However, what I don't like about him is that he demands a trade (or makes a reason for him to be traded) when things don't go his way. First, when the Lakers lost in the 2004 Finals to the Detroit Pistons.
Then when Miami has one of the worst season in franchise history and then lastly when the Phoenix Suns didn't make it to the playoffs last season. What I admire about the Big Cactus (or whatever you might call him) is his longevity, I mean the guy has been in the league for 17 years.

4 NBA titles with the Spurs (1999, 2003, 2005, 2007)
Named Finals MVP 3 times (1999, 2003, 2005)
2 Season MVP (2002,2003)
Rookie of the Year (1997-1998 season)
And the only player in NBA history to earn both All-NBA and All-Defensive honors in each of his first 12 seasons.
His case: Won all four championships with the Spurs (and with different lineups around him). Arguably the best Power Forward to ever play the game.
It's also a mystery to me why this guy has never won a Defensive Player of the Year Award despite being named to the All-Defensive honors since he entered the league.
And oh, before I forgot! The Spurs has never missed the playoffs since he entered the league and they haven't lost an NBA Finals series , that can't be said to either Shaq or Kobe.
Seems pretty even right? but at the moment, I'd like to give the slight advantage to the Big Fundamental mainly because of the final 2 reasons I just mentioned... Ultimately, I think it will be decided this upcoming season. Whoever gets first to title #5 will seal it. And the great thing about it is, next season these players will be right there in the mix of winning the crown...