Children of the Forest vs Polka Dot Man: who would win?

Too close to call

Children of the Forest · Game of Thrones · Base

Tier

10-B, up to 8-C

Attack Potency

Human Level, up to Building Level

Speed

Peak Human, up to Subsonic

Durability

Human Level

Polka Dot Man · DC · Base

Tier

10-B, up to HIGH 8-C

Attack Potency

Human Level, up to Large Building Level

Speed

Peak Human, up to Supersonic

Durability

Human Level

A heuristic estimate from normalized VS Battles Wiki stats: tier, attack potency, speed and durability.