This is actually an interesting one and I saw it discussed in detail elsewhere already. Basically Fuji is least susceptible to yips. Out of the 5 senses:
sight - He doesn't need it
hearing - He doesn't need it (Kirihara tried to distract him with sounds, but had no effect)
touch - need it
smell - presumably irrelevent
taste - presumably irrelevent, and he probably doesn't have it to begin with (immunity to Inui drinks)
So Fuji would lose his sense of touch, but as we see in the game against Ryoma, top players can adjust as long as they have one of the 3 major senses (Ryoma says all he needs is hearing to continue playing). Under Closed Eyes Fuji will always have sight + hearing so he is not vulnerable to the usual effects of yips. He might miss a few shots early on due to a lack of touch but he's the genius, he's got to be able to figure out how to do without one of his senses given he's managed to do with a lot less than down one sense.
But then it's not clear if Fuji can score any points off Yukimura, and immunity to yips doesn't mean he won't lose points in regular rally, so Yukimura would still win based on their record in rallying in POT. I feel Yukimura's record in rallying is a bit overrated since everyone he rallies eventually becomes unable to play tennis in normal capacity so of course he looks unstoppable from a rallying point of view, but since nobody has ever rallied him normally without TnK I guess we have to accept he's supposed to be a top rally guy.
---------- Post added at 10:15 PM ---------- Previous post was at 10:03 PM ----------
Why do people assume yips has any effect on Fuji? He pretty much will always have vision under Closed Eyes and possibly hearing too. Ryoma only needs hearing to play tennis. Yes Fuji will lose his sense of touch but it'd just be he miss a few shots by hitting too hard, and then he'd be hitting cord balls again and people will be like:
A: "How can he possibly hit a cord ball without touch?"
B: "That's why he's Fuji!"
Of course at that point Yukimura will pull his 'I can return anything' card so he'd still win, though I think it's a bit cheap since Yukimura's ability to return everything seems to depend on his enemy's inability to play tennis eventually, but for now he gets the win for having a reputation as someone who can return anything.