@Cyborg - Luffy is restricted to base. It's 7-A only
Now for the match at hand, Luffy simply wins. Luffy as of this very moment has reached a significant level of power physically, haki-wise, and with his Devil Fruit. Law's only chance of victory is exclusively his ability to negate durability with his Room... except for the fact that Luffy's Haki has developed so much that--if someone like Doflamingo (who I view as only being a bit higher in potency with Haki to Luffy at the time of Dressrosa) could deflect and almost completely nullify Law's attacks, then Wano Arc Luffy, who can create barriers and has exceptional Armament at this point, should easily be capable of blocking Law's Amputate.
AP goes to Luffy if we factor in Haki. Luffy can negate durability to an extent with his new Goken ability, and it is also an invisible attack (Law is not a confirmed user of Kenbu, and even if he was, it's likely not efficient enough to detect Luffy's attack).
Overall speed technically goes to Law, who can keep up with Base Luffy, but also has teleportation (hence why i don't view this as a stomp right now)--also the fact that Amputate travels instantly to the Room's wall.
Overall ability goes to Luffy. Law's Devil Fruit is definitely better at the end of the day (especially with Luffy restricted to Base [at least until downgrades happen]), but Luffy outright destroys Law with Haki. He has future-sight, sensory abilities, barriers, better hardening, and Haoshoku will grant Luffy shockwaves to an extent. This, on top of Luffy injecting his Haki into targets makes it clearly in his favor. Law only has the hardening and inept level of barrier creation that Buso haki users should have.
Intelligence would go to Law, but I firmly believe Luffy is simply a better combatant. Law thinks ahead of time, but Luffy lives in the moment. When both are dropped in cold, Luffy has an advantage.
Luffy takes this with relative low difficulty. His only concern is Law's amputate and teleportation/spacial manipulation, but that's basically it. He wrecks in every other category.