Looking for best individual playoff games, the only 'advanced' stat at b-r.com is Game Score. This is mostly about production, but it includes some efficiency. GmSc is available from 1986 to present.
A GmSc of 40 is super-duper. It's only been done 40 times in playoffs (since '86), and only once in the Finals (Duncan to start the 2003 series).
Since MJ and LBJ have both been to 6 NBA Finals, it's fair to compare their 'big games' along with others.
Playoff games above certain GmSc, Finals games in parentheses:
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40+ GmSc 35+ GmSc 30+ GmSc
7 Jordan 22 Jordan (2) 48 Jordan (8)
3 Olajuwon 12 LeBron 25 Shaq (8)
3 Barkley 11 Barkley (2) 25 LeBron (3)
3 Shaq 9 Olajuwon 22 Olajuwon
3 Dirk 8 Shaq (2) 19 Barkley (2)
2 Ewing 7 Dirk 17 Wade (4)
2 KJ 5 Magic (1) 15 Kobe (1)
2 Iverson 5 Iverson (1) 14 Magic (5)
2 Kobe 5 Duncan (1) 14 Duncan (2)
2 LeBron 4 Drex/Kobe 13 Bird (2)
Jordan about doubles anyone else, at each of these "super" levels. But Shaq also had monster Finals.
Surely this disparity diminishes when counting games that are not as great?
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25+ GmSc 20+ GmSc 15+ GmSc
84 Jordan (18) 130 Jordan (26) 162 Jordan (31)
65 LeBron (10) 119 LeBron (20) 153 Duncan (21)
54 Shaq (13) 94 Shaq (20) 148 LeBron (24)
52 Olajuwon (5) 91 Duncan (13) 134 Kobe (24)
41 Duncan (6) 90 Kobe (14) 132 Shaq (23)
41 Kobe (4) 89 Olajuwon (10) 123 Malone (7)
40 Dirk (2) 76 Magic (19) 116 Olajuwon (16)
38 Magic (9) 71 Malone (3) 99 Magic (23)
32 Malone (3) 64 Dirk (4) 94 Dirk (6)
30 Barkley (2) 54 Bird (11) 93 Pippen (18)
Jordan had 17 playoff games with GmSc < 15 (Bulls went 6-11). Four occurred in Finals (1-3)
LeBron's had 30 such PO games (team 7-23). Nine times in the Finals (1-8)
In wins and in losses, their median GmSc :
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PO GmSc W-L W% all Win Loss
Jordan 119-60 .665 24.6 26.1 21.0
LeBron 115-63 .646 22.5 24.5 18.2
LeBron seems less consistent: The difference, in wins and in losses, is 28% of his norm. For Jordan, it's 21%