This is a good match and one that should've been made sooner.
Anilaza possesses a greater variety of abilities at his disposal, such as his portal generation, which could catch Goku and the others off-guard and make it harder to anticipate his attacks. His ultrasonic waves give him an advantage too, since it allows him to accurately pinpoint his opponents even if he's attacked from multiple angles simultaneously, which would make it harder for Kefla to land any proper attacks. He also has a greater variety of energy attacks which could burst into smaller attacks, something the Universe 7 fighters had trouble dealing with and which forced Android 17 out of the arena. Since it wasn't explicitly prevented, both of them can also power up to their stronger forms, with Kefla's SSJ2 and Anilaza's Winged state. This would give Anilaza greater mobility, and his attack was able to overpower the combined efforts of Team 7, and had Android 17 not cracked Anilaza's core, he would've overpowered them. Kefla's ability to put Ultra Instinct Sign Goku on the ropes was really impressive, but I think Anilaza's strength feat is slightly above that. Finally, unlike Kefla, Anilaza's fusion doesn't appear to have a time limit, so Anilaza could easily win if he prolongs their fight enough, and stronger fusions have been shown to decrease the time limit of the transformation, so even if Kefla tries to use stronger attacks, the time limit would decrease like with what happened to Vegito during his fight with Fusion Zamasu. Kefla's also not particularly smart, so I'm not sure she'd be able to find out Anilaza's weakness like Android 17 did. Therefore, I think Anilaza wins with high difficulty.
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