It's mostly pointless to argue against this tap-in silliness, but anyway, here is a compilation of Cristiano Ronaldo's goals from 2014-2015 season (could only find league goals)
Here is a compilation of Messi's goals from 2014-2015 season.
Messi's goal compilation is more impressive. There is more variety to the goals, more dribbling, passing, etc. This was the 14/15 season when he rightfully won the Balon D'Or. At this point in his career Cristiano Ronaldo had definitely lost some ability even if his numbers were high.
But they are not as different as some people here pretend they are.
The majority of Ronaldo's goals aren't "tap-ins" (obviously). To my eye, these are tap-ins:
1 2 3 4 5 6 7 8 9. That's quite a few. But Messi scores the same type of goals! In his compilation, these are tap-ins:
1 2 3 4 5 6 7 8. There are more tap-ins for Ronaldo overall, but the difference isn't particularly big.
Ronaldo's goals tend to be "physical". They are strong shots or headers. For example, these:
1 2 3 4 5 6 7 8 9 10 11. But again, Messi scores similar types of goals. He is not dribbling past opponents or doing "magical" acts of playmaking every single time. He can also take a strong shot, head the ball well, etc. For example, these:
1 2 3 4 5 6 7 8 9 10 11.
You can't reach the goalscoring levels of these players if you can only tap it in,
and you can't reach it if you refuse to tap it in.