Main Points
Okay, Tsuna has flames, Flight, Absorption, Petrification, LIMITED Precog.
Precog
Both characters have precognition. Matter of fact Sasuke's is more effective. I think people have forgotten the precog aspect of the Sharingan. Not to mention, Hyper Intuition is NOT 100% and is extremely limited. It helps ever so slightly. It is not as big of a factor as people seem to believe.
Flight
Sasuke gets Winged Susanoo when? Well regardless, Amaterasu can easily handle a flying opponent. This is a technique that strikes at the focal point. Tsuna cannot dodge forever, not to mention Sasuke is no fool and with Sharingan, will see Tsuna's attacks as well. Flight is nice, but not that grand of an advantage.
Absorption
So let me get some numbers on the AP here.
Sasuke by this point is a great deal above his CS state (Especially with Susanoo) from his fight with Itachi.
Sasuke scales to
847 Megatons (Going by the "+" on the file)
Tsuna scales to
176 Megatons. Slightly above baseline.
Sasuke is slightly more than at least 4.5x stronger than Tsuna's AP at this point.
Tsuna Absorbing or Nullifying these attacks aren't as likely.
In a discussion about Power Null, I was told by other admins that Nullifying Powers is not NLF, but when we get to nullifying attacks, then we get a problem .
Petrification
Tsuna's best choice (get it) is petrification. Even then, he has to choose to do this without getting burned by Amaterasu or cut in half.
Conclusion
Other than that, the sheer AP gap kills Tsuna here. Him having flight is not that big of an advantage. Sasuke has arguably much better precog and an at least 4.5x AP advantage with the only thing he has to worry about being Petrification. Not to mention substitution jutsu as well.
All in all Sasuke has my vote here.
Source for calcs;
https://vsbattles.fandom.com/wiki/User_blog:Dariel_Senju/Sasuke_The_Last_destroys_a_meteorite_calc
https://vsbattles.fandom.com/wiki/U...born_Scaling#Tsuna.27s_X-Burner_at_Choice_arc