ALO uses the same system as SOA, everything was transfered over so Kirito's stats from SAO as the Black Swordsman all transfered over, you can see this simply when he first enters. His one handed sword is way up, his various other skills even still has what fishing he did then all of his items and money transfered over. Anything that ddnt exist in ALO was garbage data. Yui was still an object when she transfered over, all her programming clearly remained intact for the transfer when he released her.
So yeah Kirito has that two years worth of leveling up compared to the rest of the players.
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