Basically, there have been may many threads suggesting one is stronger than the other so i created this to prove that they are equal.

Taijutsu

Sasuke

In Part II, due to Orochimaru's training, Sasuke's already impressive speed saw a huge leap, able to evade attacks from the extremely fast Killer B and A, though he credited the evasion to his Sharingan reading the linear moves. He also greatly increased his hand speed, able to do many hand seals in a blur and launch an enormous amount of weapons just as quickly, as seen during his fight with Itachi. His speed and proficiency with the Body Flicker Technique have also grown considerably, able to easily cut his opponents down without them noticing. When first facing Team Kakashi in Part II, he showed himself able to cover wide gaps in the blink of an eye, giving his former allies no time to react. His improvements were so great that Sakura even suspected that he had been given drugs to improve his physical capabilities

Sasuke has shown a high level of stamina and endurance; at the Five Kage Summit, he was able to endure a consistent string of battles against the samurai, two Kage and their bodyguards before finally collapsing from exhaustion. In a near-blind, battered, and visibly exhausted state from his latter fight with Danzō and overusing the Mangekyō Sharingan, he still had enough stamina to fight against Kakashi, restrain and disarm Sakura and later match Naruto's Rasengan with his Chidori.


The above is an quote from wikipedia and proved that sasuke is extremely sufficient with taijutsu and kenjtsu alone and that should be able to beat most fodder but of course, due to gaara's sand it would have absolutely no effect.

Gaara

Despite the removal of Shukaku, Gaara can still use his sand like before. According to Sasuke at the Kage Summit, Gaara's Absolute Defence is still alive and well. Not only that, but the sand has also massively improved in speed, defence, and offence since the last time they met as it was not only able to protect him and others from a cave-in,[24] but also block A


By blocking A's attack, it shown that even A's attack even augmented with lightning, meaning that even sasuke's chidori katana wouldnt have much effect. Also, in a video(Look at very bottom) gaara's sand blocked it, it was an OVA and is canon.

Lightning/fire vs Sand

As a true genius ninja and member of the Uchiha, Sasuke has great proficiency in Fire Release nature manipulation. By age 7, he had already mastered his clan's rite of passage technique, the Fire Release: Great Fireball Technique. Even Kakashi was amazed at such a feat as, according to him, Genin usually require much more experience and developed chakra to perform elemental techniques. He has also shown combining his fire skills with weapons for techniques like Fire Release: Phoenix Sage Fire Technique and Fire Release: Dragon Fire Technique.
After learning that Sasuke can also manipulate Lightning Release nature manipulation, hoping to deter Sasuke from using the Cursed Seal, Kakashi taught him the Chidori, made more effective when combined with his Sharingan. With this combination, Sasuke can punch through most obstacles with relative ease, as well as severely damaging any opponent during most uses. In Part I, Sasuke was limited to using the attack only twice a day, with a third usage after the initial activation of his cursed seal. In Part II, Sasuke was shown to be able to use the Chidori several times in one day. During their battle, A commended Sasuke's Chidori for being able to break through his Lightning Release Armour despite inflicting only minor damage.

Over the timeskip, Sasuke put a great deal of time developing his lighting-based chakra, having mastered it to create many new techniques of said type, most of these revolving around his Chidori, which he has refined. When first seen in Part II, he was able to use channel his Chidori to emit electricity from all over his body as a shield that stuns those it comes into contact with. He can also channel the Chidori through his sword through "chakra flow", giving the blade extreme cutting power and allowing it to numb anyone it cuts. This is powerful enough to slice through a chakra wave created by a similar sword technique. He can also concentrate it into solid senbon and a sword to make more precise attacks. He is also able to infuse shuriken with lightning chakra. Sasuke's most powerful elemental technique is Kirin, a lightning technique that uses natural lightning as opposed to chakra, allowing Sasuke to perform it even when visibly exhausted. If there are no thunder clouds available, Sasuke can use a powerful fire release technique to create thunder clouds. Sasuke then takes control of the lightning, shapes it into a kirin, and then brings the lightning down on his target. The technique is so powerful that it has the ability to destroy a mountain, as well as break Itachi Uchiha's Susanoo.

After adjusting to his Mangekyō Sharingan powers, Sasuke has developed an advanced Fire Release known as the Blaze Release; an element that draws its power from Amaterasu. Aside from unleashing a wave of unquenchable black flames that incinerates everything that reflects in his eyesight, Sasuke can control the movement of the flames into surrounding him and creating spikes to protect himself. As such, he was regarded as more skilled with it than Itachi was by C.[46] After gaining his Eternal Mangekyō Sharingan, he was able to wrap Amaterasu around his Susanoo arrows, even using the orb of it to create tomoe-like projectiles that can fire in a wave.
It was shown multiple times that gaara's sand took multiple different techniques based on elements. The first one was amaterasu, regarding if it was enton or amaterasu itself inst relevant, what is relevant is that gaara's sand has a resistant to fire as amaterasu was shown to be able to burn even a human being to ashes in mere seconds, meaning lesser fire based techniques are pretty much useless against him as amaterasu is the highest katon-based technique according to the fanbook which was created by kishi.

Sharingan
As a member of the Uchiha clan, Sasuke possesses the Sharingan, the clan's kekkei genkai. He first developed it at age 7, during Itachi's departure from Konoha after the Uchiha clan massacre, with one tomoe in each eye, but Sasuke forget he had activated the Sharingan from being traumatised by the incident. He was able to reactivate it during the battle with Haku, where his right eye acquired two tomoe in it. By the time he fought Rock Lee, both eyes had two tomoe. Midway during his battle against Naruto at the Valley of the End, it reached completion to have three tomoe in each eye. This dōjutsu grants Sasuke all the Sharingan's standard abilities such as analysing and predicting movements, as well as copying enemy techniques into his arsenal.
While making good use of it in Part I, Sasuke also developed a number of more novel uses for it in Part II. During his encounter with Naruto, Sasuke's Sharingan could enter Naruto's subconscious and effectively suppressed Kurama's chakra. In this instance, the demon compared Sasuke's eyes to that of Madara.[47] In Part II, Sasuke regularly uses his Sharingan genjutsu abilities, which grew considerably strong, to easily hypnotise opponents, replay memories,[48] paralyse his target, and control a mighty summoned creature like Manda. In developing his Sharingan prowess, Sasuke drastically increased his time periods to maintain it with little effect to his chakra levels, even in prolonged fights against several high-level opponents. When Orochimaru later tried to take over his body, Sasuke was able to use his Sharingan to turn Orochimaru's technique against the Sannin. His Sharingan prowess has grown to the point that could match Itachi in a genjutsu duel and overcome the Mangekyō Sharingan genjutsu, Tsukuyomi.

Sasuke awakened his Mangekyō Sharingan after the death of his older brother, Itachi. Sasuke's Mangekyō takes the appearance of three intersecting ellipses. Unlike other Sharingan, which have a black design and red background, Sasuke's Mangekyō is the first one that is shown to have a red design and a black background.
Customary of the dōjutsu, Sasuke's Mangekyō Sharingan damages and gradually reduces his eyesight every time he uses it, causing him to experience great pain and extreme fatigue as well as causing eye bleeding with each use. While resting after his fight with Killer B, Sasuke found that his vision was slightly blurred and during his battle with Kakashi, unleashing Susanoo's final form caused his vision to worsen, leaving him unable to maintain Susanoo. Although Sasuke initially refused Itachi's eyes, after his conversation with Naruto, he finally had Tobi transplant his brother's eyes in order to escape the Mangekyō-induced blindness and to face Naruto with his full power. His Eternal Mangekyō took the shape of his old Mangekyō Sharingan, with a symmetrical version of Itachi's Mangekyō Sharingan design in the centre.

The first ability Sasuke has displayed using the Mangekyō was to induce paralysis into his victim[49] and brainwash them to follow his orders.[50] Sasuke's first named technique shown was Tsukuyomi, able to induce it on his victims without their knowing. However Danzō denounced Sasuke's might with the technique, reiterating Itachi's ability to alter a victim's impression of space and time while under his Tsukuyomi. Despite this, Tobi noted that Sasuke's resourcefulness and precise timing in its use are able to somewhat make up for the illusion's lack of power. The second technique was Amaterasu. When Sasuke first used it unintentionally on Tobi, his right eye took Itachi's Mangekyō Sharingan form. When he later used it on his own, they took his own Mangekyō Sharingan form. Various characters have implied that his skill with Amaterasu surpasses Itachi's, as he is able to both control and extinguish the flames with his right eye.

Sasuke is one of the rare few Uchiha who obtained the ability to use Susanoo, which he can use in the same manner as his Cursed Seal, manifesting single parts at a time; the technique's development is dependent on Sasuke's extreme emotion, usually anger. Sasuke initially uses incomplete versions of Susanoo due to various reasons. During his fight with Danzō, he uses a more complete version, and demonstrates its ability to use different weapons. Later on, during his fight with Kakashi, he perfected his Susanoo into an armoured form similar to Itachi's. Unlike Itachi, Sasuke's Amaterasu comes from his left eye, and Tsukuyomi along with his ability to manipulate and extinguish the black flames from his right eye. The last ability Sasuke demonstrated with his Mangekyō Sharingan was a technique that manipulates the black flames of Amaterasu known as Blaze Release.
Following the acquisition of the Eternal Mangekyō Sharingan, the usage of Mangekyō techniques does not seemingly affect his chakra reserves nearly as much any more nor his health at all. His Susanoo's complete form also underwent a new change as the armour's hood gained a beak-like shape, its hands gained scales and it wields an orb composed of the black flames of Amaterasu on its third hand, from which he can produce either a weapon to stab his opponents, or fire several tomoe-shaped projectiles that can incinerate a foe on contact. It also wields another weapon on his primary left hand.
"Despite the removal of Shukaku, Gaara can still use his sand like before. According to Sasuke at the Kage Summit, Gaara's Absolute Defence is still alive and well. Not only that, but the sand has also massively improved in speed, defence, and offence since the last time they met as it was not only able to protect him and others from a cave-in,[24] but also block A, block Amaterasu several times without being burned through or into — a feat that impressed Sasuke Uchiha,[25] as well as block Madara Uchiha's complete Susanoo's sword and still protect him even when it was barraged by four others right afterwards. "
@Bolded, nuff said

As for genjutsu, then simply use sphere of sand to block eye contact and to severe eye connections to him, making genjutsu imposible.


Sand wave vs susano'o

The giant sand wave would normally kill someone due to loss of air and the amount of sand and the pressure would crush him, but susano'o could take it. Wether it could take the giant sand burial i have no idea. I would say yes since it took a karin. With that being said, they both have defenses and imo they would pass out evuntally due to chakra exhaustion or sasuke would pull out something smart. Thats just my opinion

Here is the video: