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Before I say who will win... let's talk about how strong,fast, durable, etc they are
Round 1 Attack/Striking Potency:
Vegito Attack Potency was Solar System level when he first made a appearance when he effortlessly dominated Super Buu (Gohan Absorbed) as a Super Sayian AND NOW when he appeared again in DBS his Attack Potency is Universe level when he was a Super Saiyan Blue, he matched and ultimately overpowered Fusion Zamasu.
V.S
Kefla Attack Potency when she first show is Universe level when she Sent T.O.P arc Super Saiyan God Goku, who could contend with Dyspo, flying with a single punch. And Was Noted to contain the combined total power of Caulifla and Kale, multiplied by "tens of times," as mentioned by Vados. And another Universe level feat would be when she was a Super Saiyan, she forced a Super Saiyan Blue Goku who had broken his limits to use the Kaio-ken, and defeated him with a surprise attack to the head and Later, this form was described by Whis as acting as a catalyst similar to the SSJB Kaio-ken x20 Spirit Bomb, which had served as the original basis for Goku's awakening of Ultra Instinct. THEN LATER Attack Potency became Universe level+ When fighting Ultra Instinct Goku, when she was a confident Super Saiyan 2 Kefla stated she could "blow away an entire universe in one shot", and Piccolo commented that her power had surpassed the level that Goku had previously reached when fighting Jiren. At her absolute maximum strength, it was stated that not even a more adept UI Goku would have been capable of surviving one of her blasts, although he was able to effortlessly dodge each of her attacks.
So looks like Round 1 the Attack Potency Goes to.. Kefla!
Score: Vegito:0 Vs Kefla: 1
Round 2 Speed
Vegito Speed: At least FTL+ when he first appeared when he Casually blitzed Super Buu And When he return in DBS his now Massively FTL+ when fighting Fusion Zamasu, who casually outpaced Goku and Vegeta at once, had great difficulty keeping up with Vegito
V.S
Kefla Speed: When first appear she was Massively FTL+ when she Blitzed T.O.P Super Saiyan God Goku, who was nearly as fast as Dyspo. Another feat that shows she is Massively FTL+ When she was Able to keep up with SSJB Kaio-ken Goku and Far faster than before, although she was not "nearly as fast" as Ultra Instinct Goku
So Round 2 for the Speed goes to...Both! It's a tie
Score: Vegito:1 Vs Kefla: 2
Final Round: Durability
Vegito Durability: when first appeared was Solar System level when Nothing Buu could do harmed him in the slightest and when returned in DBS is now Universe level when he Traded blows with Fusion Zamasu
V.S
Kefla Durability: when first appeared it was Universe level when she Effortlessly fought Super Saiyan God Goku in base form. And still Universe level when she was a Super Saiyan, when she was able to take blows from a Super Saiyan Blue Goku who had broken his limits, while also using the Kaio-ken. AND NOW it is Universe level+ When she was in SSJ2, and she was capable of taking full attacks from an Ultra Instinct empowered Goku, although she was later instantaneously defeated by a last-ditch Kamehameha
Final round goes to... Kelfa
With all 3 rounds done... the winner of this fight would be
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FrostWing : Kefla! With her taking pretty much everything but tied in Speed with Vegito but other then that takes every other category so what are your thoughts? Do you agree please let me know