This is true in some ways but it seems incomplete - I think you have to add to this that Lebron is extremely crafty around the basket in terms of how he stretches himself out to make layups, and sneaks around people to reach the backboard. Earlier in his career he was either dunking or elevating and floating in an almost Jordanesque way to make these interior shots. But as his athleticism has declined a bit and he is less aerial, his technique around the basket has improved enormously in terms of making layups and little bank shots from close to the basket. He has totally mastered the use of his off hand in making layups, he has all kinds of spin moves, he has a sort of shoulder dip into the defender to get space for the layup (linked a video below describing that move), he is phenomenally accurate at laying it in when he is moving at high speed toward the basket, etc. Concretely, he is shooting a percentage from 0-3 feet that is very close to his career high (he is at 77.5% this year from 3 feet and in), and his 0-3 feet percentage is higher than it was early in his career when he was dunking all the time. I would bet Lebron has one of the highest shooting percentages in the league on contested layups. (Of course Kyrie is also tremendous at this, I wonder sometimes if LBJ is learning some tricks from him too).
With that said, I agree that Harden has a better handle and is better at changing speeds, and that makes him a more effective penetrator in the half court. But Lebron is tremendously effective once he does get close to the basket, more so than Harden -- compare LBJ's shooting percentage from 0-3 of 77.5% to Harden's percentage this year of 69%. (Although foul shots might even this out some, not sure how those are handled in the stats).
Here is the video of that shoulder dip move:
View: https://www.youtube.com/watch?v=vZ2uMdeZHjg