The one thing about Jordan that made him the GOAT is that he refused to lose. He would literally not allow his team to lose. You saw a little of this with Kobe when he was in his prime. James has a little of this too, but not to the same level. I have seen many games when James has appeared to give up, including his last playoff game before he left the Cavs the first time, and even against the Celtics in the game the Cavs lost. He can't use the excuse that he was sick, because we know what Jordan did to the Jazz when he was sick.

Also consider that Jordan played in an arguably more difficult Eastern Conference against pretty tough opponents. He also played at a time when hand checking was allowed, meaning defenders could be much more physical. In addition, the three pointer was not as prominent as it is now, and that meant that spacing on the floor simply was not the same as it is now. Teams would pack in the lane / key and prevent anything easy.

Last but not least, Jordan never had anywhere near the amount of talent around him that James does. Pippen was great, but who else? Look at the starting five for the Cavs, and their bench. Look at the Miami years. No comparison.