It definitely feels like Okita will win this considering we've been seeing him basically since the beginning and he's gotten a much deeper backstory, which is a bit frustrating considering they're both such passionate fighters, but I think it's because they're so dedicated to the sword that a draw finish would sour things for them both. Okita will probably get Susano'o on the ropes with his new mode, Susano'o will pull out some stupid ass secret ultimate technique, Okita nearly dies, his volundr activates and saves the day, and he barely wins the fight. From there, they could probably still kill him off due to the damage and it'd be more fitting than a tie, but he'll probably just get the Buddha treatment where he's so injured he needs to spend the next three IRL years healing before appearing again to commentate after the next round.
I just can't wait for this fight to be over, because it feels like whenever some obscure samurai or Japanese martial artist or whatever appears, we get thirty-seven chapters dedicated to them, meanwhile the Leonidas fight (involving a character basically the whole world knows) ended in like five chapters total with his gimmick essentially just being 'shield yo-yo'. I get it probably makes more sense to have more Japanese characters considering it's a Japanese series, but it gets a bit frustrating seeing only Japanese swordsmen receive that level of respect. I'm not asking for King Arthur (though given this series' track record with Sasaki Kojiro he probably could've appeared), but we could've gotten William Marshal as a representative of the knights, who apparently had 500 duel victories under his belt. We could've gotten someone like Gotz of the Iron Hand that people consider the real world equivalent of Guts. Instead it's samurai, samurai, and (presumably), samurai again with Kintoki. We don't get someone like Maharana Pratap who was so utterly tall and powerful he (supposedly) carried two of the heaviest swords (25kg each) plus an 80kg spear into battle. No, all of the swordsmen have to be Japanese, and we can never get any of the other historical/mythical figures to take up a blade. It's like they think Japan owns the sword, and that Japanese swordsmen are the only ones that can ever be considered good enough.