Not that I ever want to give Kobe credit, but I can see the argument for him being a better clutch player.
Kobe's a regular season clutch player
Ray is a playoffs/Finals clutch player
I always go with the playoff guy more
If the trade were offered, you wouldn't trade Ray Allen for Kobe straight up?
I think the biggest difference here is that Ray can get to an open spot on the perimeter and be fed the ball. Kobe has to create the shot himself. Kobe is not a bad shooter- in fact, far from it. If I recall correctly, he hit 12 three point shots in a row in a game, and I'm willing to bet more than a few of them were contested.
Ray is a great pure shooter... arguably the best ever, but he is not as good a player as Kobe.
EDIT: looked it up, it was 9 in a row, and 12 in the game in total, not 12 in a row.