Tough call. Both had great singles and great album tracks. But really, you can't compare them. They're two very different artists with very different styles on each album. Ayu focused on pop, rock, and techno. Kuu focused on pop, R&B, a bit of rock, and sweet/powerful ballads. She loses a bit of edge because of Candle Light, Milk Tea, and WON'T BE LONG ~Black Cherry Version~, but gains them back for everything else - fifteen great tracks (one more track than Ayu's album) so there's more wiggle room for error. Ayu... well, I have to say, Startin' and 1 LOVE grew on me immensely. With Kuu, I love all but three songs. With Ayu, I love all fourteen tracks. That's roughly the same amount of material between the two.
I think they tied, but again, it's a very weird comparison because the albums were so different stylistically. Again, the whole pointless Ayu vs. Ku war is being egged on again.
On the plus side, at least nobody was doing something insane like comparing Mika's TRUE to Hikki's ULTRA BLUE and asking us which album was better.
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