Cosmo Kramer may be good at acting on the spur of the moment and coming up with plans but he’s not taking Katsura out. Katsura is probably even better at being absurd than Kramer is. Kramer just won’t be able to keep up with this guy’s nonsense which in the end will definitely put Cosmo on the losing side. Katsura can also actually fight and Cosmo cannot so that should be taken into account too. Katsura wins.
Suggested by Destroyer At the end of the day these two may be friends/rivals with some banter all the time but Kramer is much more of a tough guy. You can picture him actually knocking people out while George would probably just be hiding in the back the whole time. Kramer was always the tough guy of the group after all even if Jerry can give him a run for his money. George will probably have some memorable lines as he’s taken down but victory was never an option. It’s just not his style. Cosmo Kramer wins.
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