He's listed as higher than 8-B though. And even then, I don't think his partial transformation state would necessarily net him the win, just give her a tougher time. She'd also likely kill him before he enters that state. She's a fast, efficient fighter, as seen when she systematically took down those earth benders in her debut
True her higher AP doesn't come from manipulating sand, but her higher AP is from manipulating earth, which his sand is made of.
Shukaku is 6-C.
https://vsbattles.fandom.com/wiki/Shukaku_(Ichibi)
If you mean his partial transformation then sure, but just refer to above.
Her vision is honestly better than actual eyes', so she's better anyways.