I disagree.Firstly, according to the last databook, Sasuke and Neji have the same speed, so speed is neither an advantage or disadvantage for either shinobi.But if both shinobi are on equal footing with speed and one is a taijutsu expert, I would give a slight advantage to the one who's better with taijutsu in a close combat fight, which I assume a fight between neji and sasuke would be. Secondly, sharingan can track movements but it has been shown enable to predict on unorthodox movements, and Neji can release chakra from every point in his body.Also, heaven spin is not just defensive weapon, but an offensive weapon because it sends the force of a shinobi's attack right back at him.I know this would be impossible to do this to kirn, but I think Kirin is not a realistic option in a real fight.Every opponent isn't Itachi, who basically help Sasuke use kirin.I don't any shinobi would allow sasuke to first heat up the atmosphere and use kirin.This would leave sasuke without any attack that I think can penetrate heaven spin.
