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Squall and his party were separated when they were supposed to fight Ultemecia. He found himself in a strange place where different little gases were coming out if the ground and there were flowers everywhere when he looked up there was a man with spiky blond hair and a large blue sword squall took out his gunblade and they both thought they meant the other harm so they struck at each other

Id say they are about equal unless ur going by actual game statistics in which Tidus is far more capable due to FFX having a much higher limit for your characters power level. But in cut scenes/ AMV's both characters have shown a form of standard human vulnerability (Squall getting slashing in the face by Seifer leaving a permanent mark, Tidus being knocked unconcious by the Albed from a blow to the back of the head. And both were able to recover from relatively fatal wounds, Tidus being shot in the stomach, and Squall being impaled by Ice Strike)