Fūko Izumo vs Gil-galad: who would win?

Fūko Izumo favored — Slight edge (~55%)

Fūko Izumo · Undead Unluck · 101st Loop

Tier
HIGH 7-A
Attack Potency
Large Mountain Level
Speed
Massively Hypersonic+
Durability
Large Mountain Level

Gil-galad · Lord of the Rings · Base

Tier
HIGH 7-A, up to HIGH 3-A
Attack Potency
Large Mountain Level, up to High Universe Level
Speed
Supersonic+, up to Massively Ftl+
Durability
Large Mountain Level, up to High Universe Level

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