Just wanted to bring up that it was stated that Gaara's sand sheild is as hard as steel.

Even before then, Naruto was moving towards him. Sasuke sidestepped a few times, and punched him in the face. Kicked him square in the jaw, too. That was it. The only thing moving fast for Sasuke were his eyes.

Where and when did the two have to keep up with one another?
Basically throughout the whole episode (prior to "one tail" Naruto). And if you're talking about after Sasuke acheived the third dot, then I will also bring up that he technically "killed" Naruto - who was only saved because of Mr. Foxy.