Sanji neither.
There is no panel where the suit showed resistance to cutting/piercing attacks.
On the other hand, there is this panel:
So both are equally vulnerable against Queen's bullets. Ofc there is something called Armament Haki, which both have.
The point is that the argument you used is not a good one to prove a Sanji vs Queen (which I'm not denying, I'm only talking about the argument itself).