Both of them were very tough and capable aircraft and were both under-rated. I'll take a pot shot at the Hurricane, not out of disrespect, just for argument's sake....
Pisis posted a great site the other day and started reading about MSgt Anabuki Satoru, a 51 kill Japanese ace who flew over Rangoon. He fought against both the Hurricane and the P-40 while in the same theater
APPENDIX I: Killboard of Anabuki Satoru.
Courtesy of Ooishi Naoaki
Kill # Date (*) Type of plane flown Type Comments (Place, etc)
1 22/12/1941 Ki-27 P-40 Lingayen/Philippines
2 - Ki-27 unk. unk.
3 09/02/1942 Ki-27 P-40 Bataan/Philippines
4 25/10/1942 Ki-43 P-40 Chinskia/India
5 10/12/1942 Ki-43 Hurricane Chittagong/India
- 15/12/1942 Ki-43 Hurricane 2C Chittagong/India, probable.
6 20/12/1942 Ki-43 Hurricane Magwe/Burma
7 20/12/1942 Ki-43 Blenheim Magwe/Burma, injured
8 23/12/1942 Ki-43 unk. Fenni/Burma?
9 23/12/1942 Ki-43 Blenheim Magwe/Burma, Night kill
10-12 24/12/1942 Ki-43 3 Hurricane 2Cs Magwe/Burma, one of them was P/O C.D. Fergusson (POW)
11 30/12/1942 Ki-43 Blenheim Meiktila/Burma
12 14/01/1943 Ki-43 Hurricane Inden/India?
13 16/01/1943 Ki-43 P-40 Yunnan Station/China
14 17/01/1943 Ki-43 Hurricane Fenni/Burma?
15-16 19/01/1943 Ki-43 2 Hurricanes Akyab/Burma
17 24/01/1943 Ki-43 Wellington Rangoon/Burma
18 26/01/1943 Ki-43 B-24 Mingaladong/Burma, first B-24 daylight kill
19 30/01/1943 Ki-43 B-25 Toungoo/Burma
20 28/02/1943 Ki-43 Blenheim Akyab/Burma
21 28/02/1943 Ki-43 Hurricane Akyab/Burma
- 02/03/1943 Ki-43 Hurricane Fenni/Burma?,
22 24/03/1943 Ki-43 B-25 Meiktila/Burma, probable
- 29/03/1943 Ki-43 Hurricane 2B Mondo/Burma, probable
23-24 30/03/1943 Ki-43 2 Hurricane 2Bs Mondo/Burma
25-27 31/03/1943 Ki-43 3 Hurricanes Pataga/India
28-29 04/04/1943 Ki-43 2 Hurricanes Dohazali/India
- 20/04/1943 Ki-43 Hurricane Imphal/India, probable
30 20/04/1943 Ki-43 P-36 Imphal/India
31-32 21/04/1943 Ki-43 2 P-36s Imphal/India, Maneouvre flap used
33 28/04/1943 Ki-43 P-40 Kunming/China
34 04/05/1943 Ki-43 Hurricane 2C Cox's Bazar/India
35-38 15/05/1943 Ki-43 4 P-40s Kunming/China
39-40 22/05/1943 Ki-43 2 Hurricane 2Cs Chittagong/India
41-42 29/05/1943 Ki-43 "Fubuki" 1 Hurricane,
1 Spitfire? Chittagong/India, "Fubuki" retired of service with 230 hours of flying
43-46 8/10/1943 Ki-43 "Kimikaze" 1 P-38, 3 B-24s Rangoon/Burma, heavily injured
47-50 unk. Ki-84 4 Hellcats Philippines. In separated sorties
51 unk. Ki-84 B-29 Honshu
I count 25 Hurricanes kills and 9 P-40 kills. Tactics? Pilot Skill? Better aircraft?
http://www.elknet.pl/acestory/anabuki/anabuki.htm