In breaking down and analyzing their components:
1977 Roger Moore > 1985 Roger Moore. I always prefered 1970s Moore to 1980s Moore when it looked more like he could possibly pull off the stunts. TSWLM wins.
Anya Amasova > Stacy Sutton. I find Anya's Russian agent the more interesting of these two, plus the fact that most of her dialogue is not screaming "James!". TSWLM wins.
Karl Stromberg > Max Zorin. Stromberg's often criticized for being a Blofeld clone but I prefer him to Zorin although my initial bad opinion of Zorin has improved over the years. TSWLM wins.
Jaws > May Day. May Day is definitely scary but Jaws is the more iconic of the two. TSWLM wins.
Naomi > Pola Ivanova. Pola's lovely but there's just something about Naomi and her wink

Commander Carter < Sir Godfrey Tibbett. Both of these Bond allies are terrific but Tibbet gets the edge because of Patrick Macnee. AVTAK wins.
Felicca < Jenny Flex. Alison Doody(Indiana Jones & The Last Crusade) is one of my very favorite minor Bond girls. AVTAK wins.
MI6 Staff in TSWLM > MI6 Staff in AVTAK. TSWLM has Bernard Lee's M, hence TSWLM wins.
General Gogol in TSWLM > General Gogol in AVTAK. An equally good performance from FRWL veteran Walter Gotell in both but in TSWLM, the character is more interestingly written. TSWLM wins.
TSWLM PTS > AVTAK PTS. Both feature action in the snow, but TSWLM's is far more iconic with the Union Jack Parachute and the music never turns silly on us. TSWLM wins.
TSWLM main plot > AVTAK main plot. Saving the world from WWIII has a greater sense of urgency than saving Silicon Valley. TSWLM wins.
Lotus car chase > Fire truck car chase. I like the fire truck chase more than most but the Lotus chase with Naomi's wink and its turning into a submarine is so much more iconic. TSWLM wins.
Sequence aboard the Liparus including rerouting the nuclear weapons > Sequence in the Silicon Valley Mines including Bond and May Day's stopping the bomb. TSWLM's sequence is infinitely more exciting, action-packed and suspenseful. TSWLM wins.
Bond going to rescue Anya from Atlantis > Bond going to rescue Stacy from Zorin's blimp. The sequence with Bond coming to Anya's rescue is the most effective since Bond going to rescue Tracy in OHMSS. TSWLM wins.
Marvin Hamlisch < John Barry. Hamlisch's score is fine but John Barry is the master Bond composer with yet another haunting score. AVTAK wins.
The Spy Who Loved Me: 12
A View to a Kill: 3
TSWLM wins for me and is the much more entertaining film of the two.