This sounds like fun I like both characters
To start normally blunt attacks would not hurt Luffy due to his body being rubber but since Gon attacks have nen aura I guess this will by pass Luffy rubber body in terms of versatility I would give the edge to Luffy but not by much this is something that Gon page does not have but there are a few abilities Gon has that are not on there like Gon round two ability and sound attack Gon's a lot more versatility then his page on battle wiki shows
What round two does is allow Gon to charge double the amount of aura for a normal jajanken so he can due combo jajanken attacks without having to due the chant as shown in the image above he does the chant normally and fires paper using it has cover to get behind Knuckle but for Rock he just says round 2 Rock this is something that not a lot of people know about but this gives Gon a lot more options in combat
Along with using jajanken to setup feints I bring this up because I'm sure there going to be some people saying Gon wont be able to use his ability during his fight with Luffy due the chant and charge up time but as shown during his fight with Knuckle he can and as many ways of using it Knuckle being faster than kid Gon
Also Gon can use enhancement on his voice just like Uvogin though when he used it has a kid it was weaker due to Gon skills in enhancement not being as good
luffy on the other hand has way to many different attacks for me to go over but most of it is just different kinds of punches
I think I'll give it to Gon I think overall he's the smarter fighter and is willing to go for the kill not play around as much
Also to the guy saying Gon more book smart he's both combat smart and book smart he shows this during his battle with Knuckle after it was pointed out the weakness of his ability Gon was able to figure out a way to use those weakness to outplay Knuckle during their fight during his fight with Genthru he used Genthru ability weakness of focusing aura into his hands in order to land a powerful kick had Genthru not gotten lucky and fallen he would have been taken out by Gon rock
during the dodgeball Game Gon was the one that come up with the idea for stopping Razor throw
Gon is someone who he sees his opponents weakness and comes up with plans during combat to take them out just go back and look at most of his fight he's always thinking up new ways to win in terms of combat smarts Gon > Luffy
Luffy mostly overpowers his opponents or outlast them through willpower yes he uses his ability in creative ways but outside of that there not nearly as many moments of him just outsmarting his opponents
