The wartime consigliere statement by Sonny was said while Michael was in Sicily. Michael's conclusion about Tom's wartime consigliere skills was based on his failure to protect the family resulting in Sonny's death. And Vito to Tom: "For reasons which you can't know, you must have no part in what mayhappen."
"Michael realized with a faint twinge of jealousy that in many ways Sonny and Tom Hagen were closer than he himself could ever be to hs own brother."
Tom wasn't a sicilian. Vito, Sonny and Micheal knew he wasn't a wartime consigliere and, given the circumstances they were in, to remove him from his position was entirely the right business decision. I don't think, therefore,that it suggested as much animosity or disregard from Micheal towards Tom as people make out.
The quote you provided does suggest some mild jealousy, though jealousy will not neccessarily manifest itself in a resentful manner. That said, there are instances in the film that do seem to portray a few edgy moments between them, but this is mainly in part II when Micheal's at the height of his paranoia. Overall, I'm not sure if I'm convinced enough by the whole 'Micheal resents Tom' movement to dismiss the conversation mentioned in the thread title to be 'Mike being manipulative'. Theres some genuine sincerity in his words.
I certainly, from the film, can't see enough evidence to say 'Micheal never forgave Tom for Sonny's death'. Are there parts in the novel that perhaps further that theory?