As folks have said, you're great with the numbers and OOB's but when it comes to strategy you do tend to go into pipedreams or hills you choose to die on. Without hindsight, Sealion was more risky. Barbarossa against what appeared to be a very weak and incompetent Soviet military, to get the Germans one true goal of eliminating the threat to the East and get all the Lebensraum they wanted and the long cherished view of eradicating the subhumans of the land they'd be claiming.
Strategy isn't a groupthink activity - I wouldn't give you two pennies for a strategy drawn up by committee. Also, anyone thinking Barbarossa was less risky than Sealion does not understand how to gauge risk.
On paper the Soviets were weak, their performance against Finland was very recent and it was basically a debacle of the highest order. Against a country that couldn't even beat Finland, where you've arguably got the finest army in Europe, and its against your 'real' enemy, this is a far better prospect than drowning a fuckton of your men, buggering up your econimy and wrecking what's left of your navy.
So the Japanese beat the Soviets in 1939 on paper then? Because I'm pretty sure on the real battlefield they lost.