That's true, but I have yet to see him do anything as skilled as Kenshin, in terms of actual swordsmanship. I mean, Kenshin, who is only a human, has done som pretty amazingly unbelievable things before. I'm not entirely sure if Urahara could do all of those things if he were only a human with a sword. Its not that I am underestimating him or anything, its just that he has not shown us his full power yet, and perhaps he will use better sword skills at his full power, but from what I have seen of him so far, Kenshin would definitely win against him if he were only a human.