Zoro entered the timeskip stronger than Luffy
Here the arsenals of Sabaody Zoro:
- Shusui
- Asura
- Breath of All Things (not completely mastered but learned already)
2 of the 3 remains relevant until now, which another 1 still stays hidden post TS.
The arsenals of Marineford Luffy:
- Gear 2
- Gear 3
- Basic CoC (not mastered but learned already)
Random burst of CoC which only knocked fodders out, and Gear 2 and Gear 3 who got laughed by Doffy.
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p.s.
Endurance matters too. At that point of story, Thriller Bark Luffy already sleeping after all the pain he took.
Meanwhile, Zoro got his own pain too. Then still added with the amount of pain Luffy took (with already made him unconscious). And he kept standing strong while bathed in blood.
So
AP wise, he wins as explained above.
Endurance wise, he wins again proven in Thriller Bark arc.