First I don’t want to be hated by Madara’s fans so I will say one thing, before starting.. Madara is one of the Strongest and Badass Ninja in shinobi History, but this is power comparison nothing More…
We’re Comparing Madara with both rinegan plus Tomoe rinegan plus juubi he had and kaguya with her powers..
1. Ninjutsu – Kaguya can absorb all Ninjutsu, Madara can absorb it too even tho he uses rinegan path to do so but in kaguyas case she can absorb ninjutsu even if it’s directly affecting her because she is originator of chakra on earth, so Ninjutsu is useless from both..
2. Genjutsu – none of them has strong genjutsu which will work on each other besides Infinite tsakuyomi, but they have tomeoe rinegan so they’re immune to that jutsu.
3.Taijutsu – they both, because of juubi chakra has Monster strength, but because kaguya has way more chakra she is stronger, but even if they are equal in strength kaguya has byakugan which can see 360 degree and she can even see others thoughts so if it caomes to taijutsu kaguya is winner.
4. Dojutsu – Kaguya mastered tomoe rinegan she has upper hand in that Dojutsu she has byakugan and that’s great advantage, but Madara has limbo in this case limbo will be like shadow clone, but without jutsus and kaguya will clearly see them, meaning limbo is not even worthwhile using in battle.
5.Durability – Madara can die with All-Killing Ash Bones, if juubi is extracted and with Expansive Truth-Seeking Ball. kaguya can’t die even after juubi was extracted she made Expansive Truth-Seeking Ball from shinobis chakra to destroy whole dimension, she can be sealed with Six Paths — Chibaku Tensei, but madara does not have that jutsu. this jutsu needs users of the Six Paths Senjutsu Yin and Yang Powers simultaneously place their palms upon the target’s body. The target is then made into a centre of gravity, so Madara has no Senjutsu or partner with same ability so alone he can’t Defeat kaguya, but kaguya can kill Madara with few ways… thanks for your time.
-if we take full Power Kaguya and madara…
Kaguya Once Had all the chakra On Earth, even full juubi(minus kaguya) does not, have that much chakra that she had
on the other hand Madara only had, half of kuubi chakra, half of 8 tails (other half was in naruto because of obito and some part was still in killer bee, coz he survived with substitution, he also had big part of 7, 6, 5, 4 ,3, 2 tails and half of 1 tails) all of that chakra was not even close to kaguyas level meaning if we take full power kaguya stomps madara even harder…