Yes, Current 100% luffy would beat 100% kaido now. Luffy was at 1% health before he he awakened. and in chapter 1043, 1044 and 1045, this is stated and shown.
Especially when base luffy in chapter 1036, and 1037 was taking kaido attacks without being too affected, while in 1045, 1 attack from kaido (similar to the ones he was taking prior) knocked him out of Gear 5.