Heynckes left Bayern at the end of last season after delivering a historic treble of Bundesliga, DFB-Pokal and UEFA Champions League titles, leaving some to question whether Guardiola could emulate such an achievement.
But the former Barcelona boss remains on course to do just that with a 16-point lead in the league, a place in the Pokal semi-finals and a healthy 2-0 first leg advantage over Arsenal in the last 16 of the Champions League.
Del Bosque, however, says comparing the two men is a futile exercise.
"These comparisons I find disrespectful," he told Bild.
"What does it do? Jupp and Pep are both terrific coaches. Under Jupp, Bayern won everything and they loved it.
"I have a wonderful relationship with both.
"They both are extremely demanding of their players. If a player wants to get better (under them), he will."
Del Bosque also heaped praised on Bayern's Spanish duo Javi Martinez and Thiago Alcantara, with the pair hoping to play a part in their country's defence of the FIFA World Cup in Brazil later this year.
"(Thiago) is a young and extremely talented player," he said.
"He can make the balance to the team. He is offensively dangerous and a good ball-winner.
"What I like about (Martinez) is that he can play many positions. Pep has the gift to bring the best out of each."
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