What's wrong with base comparisons?
Its not that they compare base forms that's annoying. Its the fact that they use it to downplay a particular character to make their favorite seem more powerful without the use of an "external power"
For example, a sasuke fan will make a threat saying base sasuke is greater than base naruto but say base sasuke is "MS" because it is his power of 3tomoe. But you say OK naruto can use SM because he trained for the technique and they say "no because it isn't his power".
They will do this because naruto seems a league above sasuke as of now.