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Base Natsu is small town level in durability and small city level in attack.
FDK (assuming this is the same as DF since this is his current strongest) Natsu is city level in attack and small city level in durability.
Gunha typically starts with city-block level attack, but can go up to small island level. His durability fluctuates though, he can go from city-block to small island level and even possibly higher, it probably depends on how he percieves the danger level of an enemy.
Gunha is however, impervious to pain, not damage, pain. He didn't give a damn when he caught a weakened Railgun to the teeth and a lightning bolt to the face.
Speedwise, Natsu is hypersonic + while Gunha is supersonic+ to hypersonic+ (likely depending on how he judges the enemy) with MHS reactions.
He does random crap that even he can't explain like "borrowing Earth's electromagnetic field" to make a town level shield, projecting his punches as concussive forces tens of meters away, randomly teleport (like literal teleportation, not some sort of comedic effect), ignore and regenerate being stabbed in the heart, shout strong enough to throw people around, casually detect incoming teleporters, give a big middle finger to physics and punch lightning to the ground and block lightning bolts from a level 6 shift Misaka by standing in a specific stance (creating pressure via martial stance) and because GUTS!
I'd say, if we go by the he pegs his opponents' danger levels for how he sets his power levels...
he'd be fighting Natsu near equally on both until he gets tired of it and ups the ante and just Amazing Punch Natsu with all the force of a small island level attack.
R1. Gunha 8/10
R2. Gunha 6/10
Is how I see it. But this may not be correct because of the assumption I'm basing on. He is virtually unknown in the full capacity of his power, even he himself doesn't even understand it.
natsu wins both rounds, gunha has at most shown city-lvl damage lvl and a rather high durability but nothing that would give him victory, this isnt his full power and his potential is surely higher considering a few hinds given in some volumes but based on feats he gets defeated after a good close combat fight ^_^