According to statistics, Zell has more Strength, Defense, and Magic Defense. Tidus has more Speed. 1 for Zell. Zell's limit break can be better than Squalls if you get very good at doing his limit break quickly, but Tidus can break not only the Damage Limit, but the HP Limit aswell. 1 for Tidus. Zell is a SeeD for Balamb Garden trained to do mission involving assassinations of power sorcerers and many more of the sort. Tidus is the top blitzball player of his team giving him an very well developed body from a massive amount of time spent swimming under water which is inhuman by the way. But take it from me, in combat, a well developed body can mean little fighting a trained opponent that know advance martial arts and is also of somewhat of the same body type. 2 of Zell. Making Zell the winner in my book.