In the unadjusted lineup
Atobe v Oni is an interesting one. Atobe developed the ability to play against TnK after matching against Dorgias. And he has his Evolution Mechanic. But Oni definitely has him beat in probably every base stat besides maybe stamina? Oni doesn't really show anything to suggest he's out and immune to Atobe's weak point attacks. But he also has Kijin. I think Oni probably wins. But there's a non-zero chance for Atobe winning. Especially since Oni likes to help his Kohai grow which could bite him in the butt.
Duke/Niou vs Kintaro/ Ohmagari is also interesting. Kintaro is probably the only middle school who can handle Duke's power head-on. He's also a level or 2 above Niou as a whole. But just like against spain Ohmagari is a weak link, Duke and Niou have a howling and unlike against Germany, Niou's stockpile doesn't end after 1 game. However, this is a clear Kintaro/ Ohmagari win if Niou seals his illusions. Even if he doesn't, TnK2 and Real Racket Kintarou is a monster.
Echizen is a clear win against 99% of players after the final chapter. He wins easy. Yukimura is already someone he's beaten and that was without Kijin, Hope, Najirou mode, etc...
Ochi/Mouri likely beat Tanegashima/Kirihara. They have 4 resonance howling and synchro while Tanegashima and Kirihara have neither synchro nor howling. Ochi has his warp and mach which really pressure service. His height also gives him advantage against Void before Birth and Mouri's sleepless state can perhaps counter Tanegashima's invisibility since it reacts instantly to the ball. Kirihara is a strong point in the teams favor with his concentration burst and his evolved Devil state. But I still think it goes to Ochi/Mouri.
Byoudin vs Tokugawa could go either way. Ill give it Tokugawa. Black Hole and 8 Conciousness both have a time limit but Black Hole has a much leaner one. Tokugawa evolved massively against Medanore and both appear to be on the same tier of Kijin. Destruction is probably off limits since the other can return it and neither has Spin Drive for another Squared Return.
its odd, the Semi-Finals team definitely feels stronger on paper, but the finals team got to go full hax for some of them.
For the adjusted list
Yukimura can probably beat Atobe. Atobe doesn't have a Canon counter to Yips and his personality makes him a prime victim of Dreams. Atobe did beat the illusion Yukimura but how much weight that actually holds is debatable. Plus Atobe once again falls victim to his Evolutions stamina issue. Plus his drawn out battle is a huge weakness against Yips.
Tanegashima/ Kirihara vs Ohmagari/ Kintarou is interesting. Kintarou is probably stronger than Kirihara and is immune to Tanegashima's invisibility. Ohmagari also has all his anti-Tanegashima moves and Kintarou's speed should counter Kirihara's concentration and Devil especially in TnK. Kintarou hard carries once again.
Tokugawa probably beats Oni. If im putting Tokugawa and Byoudin on roughly equal ground, then Tokugawa has gotta be over Oni. They both have Kijin but Tokugawa has his evolved one plus Oni doesn't have an answer to Black Hole.
Duke/ Niou (assuming no sealed illusion) has a better chance against Ochi/ Mouri. Duke's power gives him constant access to a one-hit which the others have to worry about. He also has a Kijin and if Niou becomes Camus they have a Howling. Ochi and Mouri also have howling but the four resonances seem better at sealing each other. If Niou becomes Fuji he can use Light Wind to see and Return Mach. Niou could also turn into Tezuka or Atobe who the two had trouble with before during the U-17 shuffle.
Ryoma vs Byoudin should be in Ryoma'a favor. Destruction is useless since Ryoma can spin drive it. Nanjirou mode appears to be a Kijin above even Spirit Pirate. Byoudin can likely handle most of Ryoma's othee moves with his worle techniques. He can probably even handle Fox Fireball. But the final match pretty much hints that Ryoma is top of top tier at this point.