How does these powers work in battle?
Everything there that I mentioned is in Sasuke's sharingan, so by looking at his eyes, either Mario or Luigi just doesn't exist anymore in the battle and could die from the pain
In naruto's kit there is the analytical prediction and etc
From what I got, this is to make the enemies susceptible to fire attacks, only
It is a possibility that even the profile says it is likely to be toon force
Mario doesn't have this in his standard kit nor on the optional items you authorized here.
In Luigi's kit it's written "allow Luigi to see objects that are hidden in a manner similar to an ultraviolet lamp and remove beings/objects trapped inside paintings, and destroy defensive forcefields created by ghosts"...unusable here, since nobody's in the conditions for the gust to work.
Again, not present in Mario's kit nor on the authorized optional items list.
In Luigi's case, it's written "allows him to suck up ghosts and harness the elements of fire, ice, and water)"...meaning Naruto and Sasuke cannot use Fire and water jutsu (which they wouldn't anyway since sasuke'd try and discover both of them resist it) and Ice Kekkei Genkai, which none of them have. Nothing more than that since Naruto and Sasuke aren't ghosts.
No range is specified for the flute except on their range part, saying "Power-Ups and Items can range from Several Meters to Tens of Meters". So the flute is not practical to use in a battle like this.
For the P-Wing, the Mario wiki describes as
"Super Mario Bros. 3
-Wii Virtual Console manual: "You can fly through a level until you run into an enemy."
-3DS Virtual Console manual: "Allows Mario to fly through an entire level. However, hitting an enemy will cancel this ability."
Super Mario 3D Land
-Electronic manual: "Allows you to travel instantly to somewhere near the Goal Pole."
Meaning that they would only use this if they wanted a direct attack but...
In Naruto's verse there is a thing called Shunshin no Jutsu (allows Shinobi to greatly enhance their speed by focusing chakra in their feet) would get them outta the way immediately, and it is absolutely IC for them to get out of the range of a direct attack like that...also what would be the "goal pole" here? The item description is like "go forward until the pole" so the pole would be one of them?
Either way, don't think Mario and Luigi are using those things
they can also always resurrect each other
Wouldn't they have
one 1-up each? For the touching thing, Naruto and Sasuke are also battle geniuses, they'd see this happening once at Max and know that if one die, the other cannot touch them or else they'll be revived.
Not on their authorized optional items list or on their standard kit, except for a unknown mean to when they were babies so if they knew how they did it and used it, this would be a self-BFR, therefore, losing.
Only when they're dead, doesn't count as much of a thing