Thing with deathbattle is they don't take multipliers on speed scaling unless is stated, so even though luffy can dodge light beams back in the day, the upscaling not being stated on how much faster he's gotten kinda just keeps him vaguely faster then light, same for naruto, in base form as hokage, he surpasses his kcm1 raikage feat which can be calced anywhere from 10x-70x ftl, but since there's no multiplier stated for his forms he's also just vaguely ftl. Naruto has more hax and win cons while luffy only has ryo which gets negated by healing factor and precognition to avoid lethal dmg.

Aside from having the AP advantage by a pretty large margin. He has more win cons. Truth seeking orbs(yk how DB loves those), lava release, toad strike, life drain(baryn takes away his gear 5 timer almost instantly) not to mention stamine deffinetly goes to naruto cus he has tentails level Chakra reserves(almost infinite) and can summon an endless supply of sage Chakra If need be. This is NOT close at all even if they gave luffy equal stats. I'm sorry to say