Tai is a digimon trainer of immense power. With his Agumon there are few opponents who can take him down. They just didn’t have the skills. Of course Matt is also an epic trainer. He has the skilled Gabumon who can turn into the legendary Omnimon! Of course, so can Agumon. Plus Agumon can turn into War Greymon! Matt and Tai will always be rivals, but Tai takes the match. In a fist fight with Matt he may lose, but in a battle of digimon stopping him is pretty much impossible. Tai wins.