I disagree with this. SA3 is definately the choice super against Makoto. Like Chun Li, Makoto takes a really long time to recover off the floor. Making FAS really easy to setup on her.
Slim’s suggestion with the jab headbutt is a good one, but like anything, it’s no where close to a save all situation. When Makoto’s start seeing you do this (your Yomi Layer 1 – refer to Sirlin’s guide at http://www.sirlin.net/Features/feature_Yomi.htm if you don’t know what I’m talking about) she goes to Yomi Layer 2. She can sit there and then start the damage without the penalty from having to start off with the throw which she will like. She can also EX overhead chop you for lots of damage and stun, or she can be really risky and go for the EX dp putting you in a juggle state if she guessed correctly on Yomi Layer 2, and deal out even more damage and stun. Before you know it, you’ve lost a big chunk of life, and are now stunned, and Makoto peaces you out with the remaining SA2.
Urien really seems to have a really tough time against Makoto. If Urien wants to try the poking zoning game with Makoto, if Makoto decides to play along, she’ll usually win with stupid low forward. More often then not, she’s not interested in playing that game and will be ready for that next opportunity to get in on Urien.
She doesn’t have to worry as much about the penalites for dashing in on Urien because he has no reliable whiff cancel (i.e. Ken whiffing low forward in your face buffering the super each time so the super will always come out if they came into the low forwards range).
One glaring weakness that Urien and Makoto both posses is no almost absolutely reliable “get off me” move (aka the dragon punch). Though the dp should be used very sparingly (predictability is killer), just the fact that it’s there means the Makoto will have to take it into consideration. Because Makoto and Urien do not posses this kind of move, they are more susceptical to rush down. In a Makoto vs Urien match, Makoto will have a better chance to rush down since it’s so easy for her to start it and keep it going.