Gyou'un takes it.
Let's look at Earl Shi first. He isn't tactically lacking, as we saw in his arc. His spearmanship was recognized in all of China and we saw him against Ouhon. It should be noted, as Ouhon commented and you also said in the tread, that this version of Earl had rejected the notion of living. Him lacking the instict of self preservation was his weakness in the fight. Earl Shi that is not death seeker mode - that is "peak Earl Shi". That version of him is stronger than what we saw in the Wei Arc.
Were this to be a pure martial match, a 1 vs 1 fight, I'd be willing to pick prime Earl Shi...and Gyou’Un is someone very hyped when it comes to martial might. However, this isn't the case.
Now, Gyou’Un. A very strong warrior (see his feats at Shukai and also the Martial Might of Zhao thing), a very dangerous instinctual general who was one sidely killing Qin's men with a strategist such as Karyo Ten being completely helpless against him. Instead, he could see through all Ten's moves. Chou Garyuu even stated that more talented the strategist was, the deeper they would get entrapped by Gyou’Un's tactics. Gyou’Un also had intricate strategies drilled into him by Rinshoujo.
As a commander, Gyou’Un > Earl Shi.
And now, things get worse since we have personal troops here. Gyou’Un has a lethal tactic, the Raikogu, that, ironically, uses his most ten elite soldiers of his (the Ten Spears). With that option being avaible, Earl Shi is in even more trouble than he was before.
So yeah, Gyou’Un.