I wanted to make that sometime.
The AP is close. Guts' scaling chain is:
For Kiryu:
- Kiryu is above 0.111 tons (As Majima, who performed the feat, was recovering from a gunshot at the time, and Kiryu's stronger than Majima), and can amp it with Heat. So I'd say, Kiryu has the advantage, but a small one.
The skill is in the advantage of Kiryu, but not by much. Because Guts too is a skill beast. In comparison to what I wrote
right there about Kiryu's skill, Guts always performs
his feats with severe disadvantage, like bleeding out and being heavily injured. And obviously, Guts has an advantage in close quarter combat because of his massive Dragon Slayer.
Versatility is surprisingly in the hands of Guts. He has a large sword with 8-A durability, better Enhanced Senses, some level of passive luck, extreme will and stamina, a repetitive crossbow and an explosive hand cannon. He also has Analytical Prediction, but I doubt that will go well against the likes of Kiryu, as he has never really encountered an opponent like him.
What advantages does Kiryu have? Some decent skill above Guts, speed and AP amps with Heat, agility (which also can be amplified by Heat), Tiger Drop (though I do believe that Guts can tank it with his pain tolerance, but it's still a devastating move) and Staminan, which can compensate for his disadvantage in stamina, and of course they will heal him. He also can block bladed weapons with his Heat modes.
So I don't know. I will not vote incon because it definitely is not one, but I'll just think about it.