Sasuke in fact didn't need Itachi's MS, he just took it to avoid blindness so don't include EMS in his development.
1. Sasuke awakened "straight comma" which is his MS design.
now who worked harder? Indra Sasuke or Itachi
Alright.
There's no such thing as "natural talent" in this series. If you're OP, it's either because you worked hard for it or someone gave you a powerup. That's the way it is.
We see in the manga Itachi being a shinobi...since the age of 4. He's out there and he's doing things. He's out on missions alone at age 7. He's practicing and masters his entire 3-tomoe sharingan at age 8. He's joining Anbu at age 10 and becoming a captain at 13. Then a missing-nin at age 13 and taking down kage-level opponents. It took work to get there. We saw him training in his free time, when he wasn't on missions or keeping Sasuke happy. He worked hard. Talent is not something you're born with...it's what you work for.
Sasuke worked hard as well. However, if you look at it in comparison to their power level and how hard they worked-it's plainly evident who tried harder. Itachi worked for all of that...he took no handouts. If we take away what Sasuke got handed to him and what was planned by Itachi for him...he'd still be stuck at 3-tomoe right about now. xD
It's not wrong to include Sasuke taking Itachi's eyes. Considering that he did in fact need them in order to continue being a shinobi. He burned out his MS in 2 weeks and if he was going to stay blind, he would be an Uchiha fodder.
I like both Sasuke and Itachi for what they are. However, I doubt that you'll like my answer, considering that you're a hard-core Sasuke fan. And other Sasuke fans who think he's the best at everything probably won't like my truthful answer either.