Alright:
Popeye's advantages: Stronger immortality, ability to constantly replenish his stamina via summoning and eating spinach, hypnosis, resistance to magic (Pucca can become a genie), has both BFR and Dimensional Travel while Pucca only has one, Transmutation won't work on him while powered by spinach, but if he hits Pucca with his own Transmutation, it's game over for her, greater flight capability, attack reflection, greater lifting strength and experience
Pucca's advantages: Far higher range, ability to summon aliens to aid her in battle, can open up holes in space time, versatility, can put Popeye under mind control or knock him out once his spinach effect wears off provided she can act before he summons and eats more, teleportation, enhanced senses can get around Popeye's invisibility, while he has no counter for her invisibility assuming she has the vanishing cream, possibly petrification depending on how it works in regards to Popeye's shapeshifting ability