Gaara uses sand
Itachi uses Katon (fire)
Lets ASSUME that gaara uses his sand abilites to turn the whole field into sand. What would be itachis response? I cant say for sure becuase he has never encounered gaara, but i think it would go something like this. metsu onto a small spot and BAM glass. Amerstu will turn the whole field of sand into glass (anyone wanna tell me thats not logical since glss is in naruto and glass is made of sand under intense heat) Not since itachi is able to turn gaara sand into glass it ill be no problem for itachi to beat gaara
That is just one of the senarios i wanted to present.
Logically Itachi would be Gaara becuase he would turn Gaara sand into glass and Gaara would no longer be able to manipulate it.
Gaara is strong and all but he has limitations.
Flying will not help him in too many fights becuase most ememys will still be able to his him, and he must get himself into attack range to hit them. He also does not move fast on this sand. He has never shown any speed of any sort in battle. He stands back and lets the sand do the work.
Sand is sand. It cannot get stronger. Gaara can get stronger and be able to block harder attacks but the sand it self cannot get stronger.
Sand reaction speed is slow. The fact is the Gaara sand is not that fast other wise Oonki woldnt have had to lighten it to get to madara faster. Notive when he did that he used it to grab him. Not hit him or anything of the sort. Gaaras sand reaction speed is not on the same level as the atack speed of Itachi, Sasuke, Raikages, Naruto, and even Guy. Gaara pulling madara from sasunoo is not comparable to Raikae hitting sasunoo with he strongest attack at its highest possible momentum (oonki made him really fast then made him really heavy if i am correct p=mv so that momentum made his attakc much stronger)
Short Range-Long Range just becuase Gaara is considered a long ranged fighter does by no means make him unable to get his by genjutsu. He is a long range fighter and Rock Lees Hidden Lotus is a close range technique but Gaara still got hit by it. So that does not matter. If i use a shuriken at close range does that make it a close range weapon or a long range weapon. The shuriken is still a long range weapon even when used in close combat. Same goes for Gaara's sand attacks he will be fighting at close range with Itachi he attack can be USED at long range and that is the distance of effect but that does not mean that when he uses them that he will be in long range.
Im sure someone will come up with a counter argument. Good, thats what these threads are suppose to be about.
Lastly i wanna touch on that Set up for Kirin part. Kirin was performed by sasuke High on a mountain, with a surrounding forest fire, with release of a highly concentrated amount of heat from a cave, and 3 fire dragon balls. Sasuke would get PAWNED before he got to use that move in a fight that does not have as much set up as that. I didnt say that he couldnt do it but, if he were to use regular Katon jutsu it would take a lot of ire to heat the atmosphere. If he was at a low altitude the heat would just disperse to the cooler surrounding area, not to mention the down draft of cool air coming from the atmosphere would cool the area even more. If he were to use amertsu to perform this attack he would need a lot of fuel to burn becuase the heat would just disperse becuase amertsu needs a target he cannot just shoot it into the air. Well the last part of that sentence could be wrong coming up considering that we saw him Wielding amerstu in his sasunoo hand in his last appearence. But although he is able to Wield it he still has chakra limits and that would deplete his chakra like a BAWS. CAN sasuke use kirin in a rgular fight, sure. Is that a smart thing to so considering that time it would take and the amount of chakra it would use, NO. So based off that i wouldnt conclude kirin to be a very fight freindly move. Its like saying that becuase 4th hokage has DGS he pwns all. Well its really not the same, bt same concept. It is a one time move if you hit you can win but if you miss you more than likely will lose.