just going by stats alone i have to say that fujimaru's stronger because it takes 10 ponits to increase all of his stats by 1 or 2 lvl ups whereas matsuri needs 2 lvl ups for all stats EXCEPT atk that needs 12 or roughly 3 lvl ups but since u can disregard some of the sword skills and u dont have to max out your zanpakuto its actually either or but as i said with a 10 over 12 to increase a set ability str def acc evas its a tough call also u have to factor in their ability matsuri increases adjacent attack of allies and fujimaru increases acc and evas i think their abilities affect them as well