As a matter of fact, 3 tomoe Sasuke>Neji. If you don't agree, reread early Shippuden, particularly the Sasuke and Sai Arc and Itachi Pursuit Arc. Especially now, Sasuke has too much for Neji to handle. Hawk summoning and kirin>>>Neji and his puny rotation. Most arguments revolving on how Neji wins revolve around his "almighty" rotation. Firstly for the full effect of the defence, Neji needs to actually rotate. This takes time and Sasuke has more than enough speed to hit Neji before he completes a full rotation. Also I'm sure Sasuke can avoid Neji's attacks when he was able to avoid A's elbow drop. Also chidori nagashi would force Neji to retreat so CQC isn't the best idea. Susanoo arrows are too fast for Neji to handle and susanoo will crush Neji like a bug.
Sasuke is faster and more intelligent than Neji as well but not by much. Face it, I could make a thread saying Temari>Hashirama but that does not make it true even though she may have counters to some of his abilities.
What has Neji done that puts him even remotely close to Sasuke's level?