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both has their anime and manga feats and power.

who wins?

You're hilarious.

Manga Kyo can move way beyond sound speed (beyond lightspeed going by statements, but there's no real proof). He has techniques that can kill people just by getting angry at them. He overcame a black hole once (while in a weakened state).

when Kenshin hear "the voice of the wind"..he'll be dead..

And it's funny, since Kyo isn't supposed to be THE strongest character in SDK.

Demon Eyes Kyo!