Fight takes place on Las Noches rooftop. Both start in their respective Bankai.
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No one other than usual Kenpachi haters is going to vote for Urahara and those people need some serious help.
Love how Kenpachi fanboys always have to jump to the bias argument and claim the opposition are "haters". It's almost like they don't have a leg to stand on and any raw power difference between Kenpachi and Urahara, isn't anywhere near enough to prevent Urahara from styling on his ass.

ha
I mean, here we see Bankai Zaraki losing to Kisuke.
Indeed we do
Someone rips to shreds with his teeth an enemy that Bankai Byakuya was helpless against,
>Helpless against?
>Destroyed his fucking head in a form whose power Kenpachi destroyed his body trying to match.
>Saved Rukia and Renji from his strongest form then survived against it in an extended fight.
It's like these Kenpachi fanboys have selective memories and choose to willfully ignore everything that happens in that fight after Kenpachi shows up.
and that someone loses to the same Byakuya and Kisuke now.
Yes because Byakuya has flat-out better feats and Kisuke makes up for any difference in raw power via versatility and hax.
Kenpachi is not leagues stronger than Aizen level combatants no matter how much you like to pretend he is.
And he's overrated apparently.
Yes, astronomically so, as you are so aptly demonstrating right now.
We don't even need Xelios around, Kenpachi is always gonna have his wank squad on hand.
This doesn't need argumentation, Zaraki casually destroys him.
Which is ultimately code for
"I don't actually have an argument so instead I'll just declare that it's obvious Kenpachi stomps and accuse anyone who doesn't agree of bias!" You don't need to believe he's unstoppable, because he isn't, but there's a difference from that to him losing to the likes of Kisuke and Byakuya.
What the hell is even with this
"the likes of Kisuke and Byakuya" shit? You'd think these two are fucking fodder they way these people talk even though in reality, they are right up there with Kenpachi as some of the strongest Captain level fighters around by EoS.
Even at the most generous I could be, Kenpachi is only ONE full tier of destructive power beyond Kisuke and ONLY in destructive power (and durability by proxy).
The issue is that this isn't Dragon Ball. That's not enough to just no-sell the attacks of people that are only a tier below you. This is the same power difference as between Aizen and Yamamoto and the former had no trouble cutting the latter.
Now throw in Urahara's superior speed, hax Bankai, Kido and the fact he's not a fucking moron. Yet you think it's ridiculous that people think he beats kenpachi?