To answer the question, Michelle is great, one of the greatest ladies skaters ever. THE greatest? Don't think there's a definitive answer to that. Clearly, it's the off-season.
It's enough to just be in the conversation as the greatest. That said, I think the answer may differ depending on what country you're in.
Yes, a better spinner. Kwan beats Kim on basic Camel and Sit in position and centering. Layback is a wash (though, the arch in their back is similar, and Kwan DID flirt briefly with a good free leg position in 2000 and 2001 before going to the lowered free leg layback. ) Again, CoP positions are NOT indicative of "good spinning". Sure, Kwan was no amazing spin doctor and neither is Yuna, but she (Kwan) was better at the basics than Kim.
No, Michelle was not a better spinner than Yu-Na Kim. Yu-Na would never have dominated CoP the way she did had she not been an excellent spinner. Michelle was never a strong spinner under 6.0, and that was one reason why she found it difficult to adjust to CoP (in addition to her injury).
In terms of speed, variety of positions, difficulty of positions, and spin features, Yu-Na blows Michelle out of the water. It's tough arguing with someone who thinks that their layback arch "is a wash," though. Find me a Michelle Kwan layback that has the speed, centering, variety of positions, and back positioning that
this one by Yu-Na Kim does.
All you're focusing on is basic positions and I don't even think that Michelle really "beats" Kim there in a definitive way. But quantitatively, in terms of other criteria for the quality of a good spin--Yu-Na wins hands down. Michelle just didn't have the variety of positions that some of her peers then and today's CoP skaters have. She didn't have a lot of speed. She didn't hold her positions for a long time. Yu-Na does.
One could argue that if Michelle had trained under CoP her entire career, her spins would've been more CoP friendly. And yes, I think they would have, but she would never have been like Alissa Czisny because she simply lacked the flexibility and the natural spinning skill. I suspect that spin wise, she would've done similarly as Joannie Rochette and Rachael Flatt did under CoP (who even did the same feature that Michelle did, spinning in opposite directions). Michelle would've been lucky to get close to Yu-Na's ability to maximize levels and GOE on spins. And note that Michelle had the incentive under 6.0 to improve her spins--her peers, starting with the baby ballerinas (Naomi Nari Nam, Sasha Cohen, Sarah Hughes) had far superior spins with more positions and more features than Michelle, as did her greatest competitor, Irina Slutskaya. And while spins didn't count for a whole lot under 6.0, they did count for something--Sarah Hughes would never have won the Olympics had she not had great spins in addition to those triple/triples.
Look at the lutzes between the two. Kwan's entrance edge (especially Earlier in her career) is a true, deep BO edge (which, admittedly, flattened out towards the jump sometimes.) Kim's is just a flip entrance with her ankle rolled over to the outside edge. Kwan has better edges.
Sorry, but this is just wrong. The fact that you claim Michelle's lutz has a "true, deep BO edge" and that it's better than Kim's lutz (...Kim's lutz has a flip entrance???

) is just baffling since Michelle did flutz and it was worse earlier in her career. She later improved it.
You don't have to take my word for it, you can see Michelle's flutz at the
1998 Olympics here, and the British Eurosport commentators note it as well.
Flow: Well, CoP really doesn't have time for flow, either between elements or out of jumps. Flow is ALSO indicative of good edges (usually) so....
By all means, show me direct comparisons of the edges between the two.
Yu-Na had better "flow" and speed (generated by her edges) in her Olympic performances than Michelle did in hers.
I am a huge Michelle Kwan fan, and followed Michelle Kwan's career longer than I did Yu-Na's. They both have their unique strengths and weaknesses in their skating. Disappointing to find others try and tear down Yu-Na to make Michelle look better.
That said, the first time I heard British Eurosport commentators call out Michelle's flutz, I felt like I had just found out that there was no Santa Clause.

But I celebrate Michelle for everything undeniably great that she did do, and I don't feel there's a need to portray her as a more perfect skater than she was.