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I saw a thread just like this one a LONG time ago. Anyways, I'm sure my name speaks for itself.
But I think the last time there was a thread like this someone (I don't remember who) came along and pointed out one is not better than the other, and their stats are basically the same except one has higher sp. attack and the other has higher sp. defence or something like that. I don't remember too well :\
Although their base stats do both come to the same level... I would say that Latios is better IMO. It looks cooler than Latias, and it still has quite a high Sp. Def when compared to other Pokemon. :D