Sanji overwhelmed Queen from the moment he learned 'ifrit jambe', if the fight takes place on neutral ground with both 100% currently, that would be a mid diff for Sanji.
It also means that Sanji is also >> King, due to the portrayal King >/= Queen
Let alone ACoC or a hax that could be comparable to FS.
Oda could randomly decide to give King could have ACoA, ACoC and FS, and I'm sure you'd still they Queen and King are practically equals...
...man this is what it sucks about it. No one has issues with admitting that Queen is strong and so is Sanji, but YOU guys have to force stuff Zoro or King into it lol.
The portrayal can be expanded ago and gap can be increased to Oda's liking. When Queen/King were first introduced, they looked like they were practically equals. Then Oda decided to give King quite a decent bit higher bounty (not the 1.33 vs 1.32, but even have Marco in-between them, establishing a clear-cut gap, even if small) and add in Vivre Card about King being Hito of All Stars and Strongest after Kaido.
And if Oda so desires, he can expand the gap even further narratively by throwing King ACoC and/or making his hax just as good as FS if not better.
Nothing is set in concrete. Going,
"Welp, for the first 20% of their screentime, Oda portrayed them close, so I shall ignore all the narrative and portrayal which comes after that they get individually, and pretend Oda can never increase the gap narratively if he so wants to, and lazily scale them as such anyway." is not power-scaling. It's agenda chasing.