Messi’s dribbling style is purely based on direction change and acceleration. It’s probably not the most beautiful to watch but very efficient. Besides, nobody mentioned here, he is a barca product so very relied on short passing and his team mates deplacement. He knows leveraging that by using his partners as the wall and plays 1–2 with them in order to get rid of the defenders. It’s part of his main asset. Comparing to his beginning, he becomes more passive and only dribble when he has to.

I am lucky to have seen both playing. Maradona has a lot more variation in his dribbling: it can be purely based on power like Guilt, by acceleration and direction change like Messi, by his body protection and 1st touch like Zidane or by improvision like Ronaldinho. His success ratio should be much lower than Messi after 28 because don't forget, his teammates were less talented than all those Barca players today. He was forced to find the solution by himself.

I would say Messi is a more efficient one but Maradona the most spectacular one.