The comparison doesn't work because Yakubu got injured very early in the second season and wasn't the same afterwards and he might have played in a better team but it was not a more attacking one. I'd say Yakubu was better as a finisher of actual chances but Lukaku was a much better player and so more likely to score from different situations so it depends what your definition of a finisher is I guess.Not sure how people can have Yakubu ahead of Lukaku?
Both played for us for 4 seasons and Yakubu played in better Everton sides finishing 5th, 5th, 8th, 7th.
Lukaku finished 5th, 11th, 11th, 7th with us.
Yakubu only had 1 season scoring over 10 goals. He got 15, 4, 5, 1. Lukaku hit 10+ every season for us with 15, 10, 18 and 25.
Yakubu 25 in 82 (0.30)
Lukaku 53 in 110 (0.48)