Queen uses AOE electricity, acid splashes that fill the battlefield, and some of her attacks even blind her opponents with ads so that they cannot see oncoming attacks.
The AOE electricity and acid drops can be dodged and the two riders can get to higher ground should the battlefield be filled with a pool of acid, so this shouldn't be too much of a hassle. For the deflection, telekinesis and NPI, Shadow Moon's NPI (which can deflect air gusts in his weaker Kaijin form) can be comparable to Black Sun, who can grab the former's TK and pull him to a finishing blow. Taking this into account, they can easily deflect the AOE Electricity and Nobuhiko won't have to do much with his TK to avoid having the battlefield be filled with acid, let alone hitting the two. As for the blindness and ads, their enhanced senses and extrasensory perception will aid them, mitigating that effect. Their sensory organs and antennae are good enough to have them defend from attacks.
Berdly's attacks aren't as impressive, but he still has danmaku that can overwhelm two people at once, as seen with Kris and Noelle
The same cannot be said for the riders in this situation, who as I've said, will have an easy time defending against any of their danmaku and long-ranged attacks. With Shadow Moon by Black Sun's side, the tables will be turned immediately and the deltarune duo will be instead bombarded by their own danmaku. You're going to see a lot of enhanced senses and extrasensory perception in my points because these two are a few of their abilities aiding in countering all of the other matchup's arsenal.
It's a two-turn thing. The first turn has her use her magic to fill the battlefield with acid, then the forcefield activates. I think that the Riders will be overwhelmed with this AND Berdly adding extra danmaku.
when you take LS into account. And again, this is assuming they CAN use their LS while being bombarded by magic projectiles, AOE, a forcefield, and flight
the Riders have to jump through more hoops to win than the Lightnerds do. The Riders have to go for a grapple while avoiding an ocean of danmaku while the Lightnerds just need to... hit them a few times
Looking at the boss fight itself, not only is her forcefield on the front, leaving her back exposed, the cup looks to be the main thing that's holding the forcefield together. While Shadow Moon's TK will, unfortunately, aid in its formation by sending her acid back at her, he can deal with the forcefield besides literally crushing it. Any item in the battlefield in his vicinity is susceptible to being thrown at her from behind. Assuming that this battle takes place in a dump
and not an actual dumpster, anything is fair game in damaging her from the back or at least knocking off her glass. For the latter case, Nobuhiko only needs to just flick it away with his TK to end the forcefield prematurely. If there are any destroyed cars around them, TK and LS go brr. Even without any items, their swords should suffice in being flung at them, then have Shadow Moon control the blades to hit Queen or the cup from behind.
As for their flight, due to the distance between each duo being 30 meters, it is likely that they're already in Shadow Moon's TK range. If they choose not to cross the gap, Shadow Moon can just immobilize the two with his TK immediately, and bring them to CQC range where Kotaro can just rip their heads off. Or he can be a douchebag and just crush their bodies from afar, breaking no sweat. If Queen tries to fly at any moment (regardless of whoever goes to whom), Shadow Moon is there to make sure she doesn't escape.
I would say that TK and LS are noteworthy, but they aren't nearly enough to overpower the Lightnerds. While they can deflect a lot of attacks, they won't be able to deflect all of them, and getting hit even once is going to be devastating. The oneshot gap is 8x, and they have a 6x advantage. They can't oneshot, but a two or threeshot isn't too farfetched.
What is hard-carrying the TK is the NPI, which is essentially what allows both Black Sun and Shadow Moon to counter anything Queen and Berdly can throw at them. I've already talked about their NPI so I'm done with that. Black Sun only lacks the TK and its range, but he has everything else needed to win the fight. Heat Heavens can still allow them to stay in the fight longer, and a bite is more than enough to heal one Rider each.
I'd even argue that a grapple isn't an instant loss. They have magic that can be summoned anywhere around them, and again, a single hit will be devastating. Grappling will make them a sitting duck.
By the by, do they shoot projectiles and danmaku via their hands? If so, they're not going to be attacking any longer if they crush or rip off the deltarune duo's arms. Otherwise, they can still deal with it via... say it with me now... Enhanced Senses and Extrasensory Perception, TK and deflection.
In actuality, their grapple won't make them sitting ducks. Due to their immensely superior LS, they just need to rush and grab any part of their body for a second or a few, before they say goodbye to their limbs. Even in their weaker Kaijin Forms, they've been able to effortlessly rip and tear through Kaijins that downscale from their weaker Class M LS, even if it does take a few. In their rider forms, their Class M is exponentially stronger and it would take way less time here, due to the very huge gap in LS between this duo and Queen and Berdly. And this isn't taking into account their stat amps, which would make their LS even stronger in addition to their AP.
The way I see it, while it will be easier for them to just bring the fight to them, crossing the gap won't be as much of a issue either as it seems and it wouldn't take long for them to seal Queen and Berdly's fate.