tbh honestly it will be a hard match.

Cell and final form frieza already are at the very least universal (i’d put them at multiversal).

so who would win?

before we get into this, lets discuss their god tier feats honestly.

For cell, he has multiple universal to even arguably multiversal feats.

adding onto this.

he also has infinite power which is high universal.

Oh there’s so much more, see 2 of my answers!

and

So at this point, yes cell is universal to arguably multiversal.

For frieza, believe it or not, he is also uni in the namak saga too! supported by this

not only that but he’s a dimension above his second form.

and his second form is uni too.

so basically, final form frieza and cell is universal, although i’d argue cell to be multiversal+.

but lets go over kaguya.

kaguya was destroying her dimension

we know its a universe since even obito states that the universe has vast space and time.

Not only that but they also add “Sekai”

And yes, Sekai can mean universe… so don’t come with that “BuT tHeY mEAnT wOrLD”

so yes, kaguya at this point is at least universal if you lowball.

six paths madara is hard to scale, but it doesn’t matter as he could be scaled to at least galaxy.

as for who wins….

tbh kaguya and six paths madara win with difficulty.