Luffy scales higher in most categories. However, the big problem for Luffy is that he and nobody else in the One Piece verse (with the potential exception of Conqueror’s Haki) has a way to get through Gojo’s infinity. And no, Luffy’s toon force is not at a high enough level to where he can negate Gojo’s infinity. So theoretically, this is either a draw or a W for Gojo high diff.