I'm here for the skill and battle iq points and yes, I'm the guy revising Ichigo's battle iq. He should be gifted in general stuff and a genius at least in battle iq.
Now for who I think wins its Ichigo.
Comparing swordsmanship to hand to hand combat is difficult, the only possible way would be to compare their inverse scaling and then see who gets higher than who as a result (mastery over x amount of fighting styles, how deep you go into it, etc.). On that note, I think Ichigo wins it comfortably, due to his fights against massively skilled characters like Byakuya, Yhwach and Gin, who he had to face in direct skill to skill confrontation, where as Naruto really doesn't fight people with that amount of skill, mostly relying on his hax (like his Rasenshuriken redirection vs Raikage, and this isn't to say he isn't skilled, as he did fight in direct hand to hand combat vs Madara, but even Madara himself is more of a power based fighter in his fighting style compared to many other characters Ichigo fights against, and he also faced against opponents who have a power based fighting style whilst at an ap disadvantage such as Kenpachi and Nnoitora). If you wanna talk about what they learned, Naruto failed in the Ninja Academy, Ichigo sparred for 5 days straight and defeated people who did better than Naruto in what they learned and got pretty far (such as Ikkaku and Renji). If you wanna talk experience, Bleach definitely overshadows Naruto in that aspects.
I can't think of an angle where in inverse scaling, Naruto could hypothetically win, the majority of them Ichigo has the advantage in skill.
In terms of battle iq, the two are different, Naruto is more strategic and creative, and Ichigo is more instinctive and adaptive.
Naruto's creativity might not be something Ichigo will have a hard time to keep up with, as he not only also created creative strategies (such as the Getsuga Tenshou vs Ulquiorra to close the ap gap and as a result would close the speed gap as his Bankai converts his Spiritual Energy into speed, or how he had a bad Fullbring for offensive and defensive purposes, yet he created an effective strategy using it after 17 months of not doing Shinigami level battles), but he also did many of these strategies whilst more limited than Naruto. On top of that, even Naruto's drastically different fighting style won't be hard for Ichigo to deal with, as on two different occassions, Ichigo fought people who change fighting styles on the spot and won (Ikkaku and Grimmjow).
As for Naruto's planning ability, it won't matter much, due to Ichigo's confrontation with Gin, as Gin literally created a tactic meant to hide away his Bankai's main attribute which is speed, by giving away pointless information meant to distract him, and Ichigo figured it out right away and anticipated counter moves to perform on the spot. Gin on top of that also tried to change his approach in fighting to try and catch Ichigo by surprise on the spot yet Ichigo saw right through it. This is notable cause Gin himself can trick geniuses like Toshiro, and can convince Aizen to give away the weakness of his KS. Naruto's plan may have more steps along the way, but the idea of long term strategy (Naruto creating steps to his plans and Gin lying about his Bankai's attribute and giving away pointless information) and works of deception are still there, yet as we see directly, it doesn't work on Ichigo.
For Ichigo's end, Naruto hasn't really fought someone as adaptive and instinctive as Ichigo, his main rival Sasuke doesn't respond well to sudden changes to both himself and an opponent's fighting style (as seen with Killer Bee), which Ichigo does change his fighting style dramatically to accomodate the sudden circumstances he is in (such as adapting to Ikkaku's unpredictable fighting style and unpredictable weapon whilst his eye is covered with blood and Ikkaku is aiming for his blind spot or how he was dizzy from blood loss yet he was able to predict Renji's attack patterns with perfect timing), and as for instinctive, nah Naruto can't compete with Ichigo's natural intuition in battle, bro literally gained traction on the air without knowing he could do it, he would adapt to Naruto's out of nowhere tactics without knowing he already did tbh.
I also think Ichigo fought harder when it comes to his battle tactics and fighting style, like compare Naruto creating his multi step plan against Pain after being told intel from Katsuyu vs Ichigo creating counter strategies, anticipating Gin's strategies and deducing all of his tactics whilst being purposefully deceived by Gin. This is like asking "Who is smarter between L to Near and Mello" and then provide the context of what happened (this is spoiler free btw) obviously most would say L is smarter than the two of them, and I think on this case, Ichigo figuring out everything on his own against an ability he never saw and creating counter moves against it is better than Naruto simply creating a plan after being told what each Pain does.
This isn't to say Naruto doesn't have deductive, inductive, and abductive reasoning skills, he figured out Raikage hurt himself when nobody else could and was told the context of what led up to it, its just Ichigo overall fought WAY harder for it.
I think its agreeable that Naruto can take the majority of strategy, unpredictability and creativity, meanwhile Ichigo takes everything else such as prediction, majority of adaptation and deduction. This doesn't look into say the main components of cognitive skills, including FRI (Fluid Reasoning Index), VCI (Vocal Comprehension Index) VSI (Visual Spatial Index), PSI (Processing Speed Index) and WMI (Working Memory Index), which I think Ichigo takes comfortably.
No scans for rn, just a bible since I am going home rn.
