Why Pre-Wano?
If Luffy is in Base, Sanji can Fight him in Base,
If Luffy is in Gear 2, Sanji can Fight him in Diable Jambe,
If Luffy is in Gear 3 (Chapter 1000), Sanji can Fight him in Ifrit Jambe,
But if Luffy uses Adv. CoC, Sanji gets Overwhelmed,
If Luffy goes Gear 4, Sanji doesn't have an Answer for that, same for Gear 5
I'm putting neither of their Fighting Styles above the other, i'm treating them as Equals,
Luffy is Stronger because He is ahead in Progress, that's all,
Luffy Unlocked 5 Levels, Sanji is at 3 so far & still need to learn CoC or Equivalent Power