I am just explaining how 2K ratings work. It isn't as simple as compare overalls. You have to look at the PLAYER TYPE first and foremost.
CP3 will be listed as an All-Around PG
Westbrook will be listed as an Athletic Star PG / Finishing Star
So they are judged (out of 100) based on their player type.
And if anything, you should look at it as a TIER system if you are going to just blindly compare overalls and if that is done, you see an accurate representation of the current NBA scene.
But I know it is fun arguing overalls but that just isn't the right way to look at their rating system