Dhoni. Consistent in all forms of the game. When was the last time you saw McCullum play a solid test innings?
I don't take one-day or T20 into account as much as Tests when rating players because I feel that the true form of the game is Test Cricket and the others are just complements.
If you look at the stats Dhoni is the winner. However McCullum is a top order batsmen. But Dhoni is in the middle order.
Hence his average is boosted by a lot by 'not outs'. Also Dhoni mostly comes in when India are in a comfortable situation. Hence there is no pressure on his shoulders.
However McCullum has the pressure of facing the new ball. I'd say in tests-Dhoni edges a bit(though all his test innings have come on flat pitches) in ODI's-Dhoni(more consistent) inT20's-Brendon McCullum no competition at all.
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