Messi had an amazing season with 72 fricking goals (Ronaldo wasn't far away, though). That being said Ronaldo helped Madrid to the La Liga breaking the Barca dominance. If Ronaldo drives Portugal to win the Euro, he'll most definitely get the player of year. Ability wise, both have been amazing. Clearly miles ahead of every other player in the world. I'd say Messi is slightly better but Messi has never really performed for Argentina while Ronaldo has been much better with Portugal.