Comparing the Raw Power of Madara and Kaguya in Naruto Is Unfair
At the stage of her appearance in Naruto, Kaguya Otsutsuki is far stronger than Madara Uchiha and any other character; this is a sufficient ultimate opponent the heroes must confront before the story ends. She is the first of the Otsutsuki clan to settle on Earth; she is the mother of Hagoromo and Hamura Otsutsuki, so acting as the founder of the whole Ninja universe. Before now, Madara might be the most potent human opponent Naruto and his squad have encountered. Kaguya's beginnings more resemble those of an alien god by comparison, able to combat Naruto and Sasuke in their separate Six Paths transformations.
Thanks to consuming the fruit of the Divine Tree, Kaguya has plethora of powers; these enable her to wield chakra and cast jutsu without needing hand signs, travel across time and space, have the Byakugan eyes, and have a third eye with the Rinne Sharingan quality. She can employ genjutsu, Yin-Yang Release, and all five elemental natures in addition to other chakra-based non-ninjutsu assaults. Most famously in Naruto mythology, the Infinite Tsukuyomi is Kaguya's method of assembling a White Zetsu army to guard herself; she is labelled as the superior Ten-Tails Jinchuriki in chapter #679, over Madara Uchiha.
Manifesting Kaguya Overloads and Consumes Madara
Apart from the raw power of Kaguya being clearly more than Madara's, Madara is supposed to be the vehicle for her chakra as she collects it from the Infinite Tsukuyomi in Naruto chapter #679. With Kaguya standing in his place, Madara swells to a massive extent before he is consumed from the resultant surge of chakra. The key argument regarding whether Kaguya is actually stronger is Black Zetsu's surprise assault for Kaguya that sets off Madara's metamorphosis in Naruto, therefore depriving Black Zetsu of a chance to adequately battle.
Still, this doesn't make Madara a pushover. Among Madara's achievements include resisting Might Guy's Eight Gates ultimate attack, "Night Guy," and quick enough counteraction to space-time ninjutsu. He also alone kills the Tailed Beast and all five Kage. Kaguya rivals Six Paths Naruto and Sasuke and accomplishes similar achievements, eliminating whole armies of rivals single-handedly while Madara wouldn't have been able to do if not for waking the Infinite Tsukuyomi. Actually, Kaguya's introduction is considered as an overwhelmed response to Madara.
Despite Power Differences, Madara Uchiha Is the Better Villain
Since Madara Uchiha is the more interesting villain with more storylines building up his presence in the world than Kaguya Otsutsuki, he is usually more adored in Naruto. Being influential and smart, Madara is also significantly more quotable than Kaguya; but he is greatly afflicted with the worst familial curse of the Uchiha clan, which fuels resentment and anger when his passion loses control after his brother, Izuna, dies. Living past his seeming death versus Hashirama in Naruto, Madara's intelligence, inventiveness, and determination finally help him to assemble the elements of what would become Akatsuki.
While Kaguya captures the genetic and basic nature of the ninjas in Naruto, Madara shapes many of the most important story turns since he controls much of the affairs of the show. Though he lacks as many genetic talents, Madara excels personally. This covers Madara giving a young Nagato, the founder of Akatsuki, the Rinnegan eye using the White Zetsu produced by Kaguya for self-preservation, and tending to Obito's wounds with Hashirama's cells. Though Madara is more interesting in Naruto's mythology, Kaguya's opening in the sequel series grabs readers' attention.
For different purposes in Naruto, Madara and Kaguya apply the same techniques.
Reflecting the Rinne Sharingan off the surface of the moon, so regulating the world's occupants, Madara Uchiha and Kaguya Otsutsuki have a particularly comparable approach to reach their ultimate victory in Naruto: The Infinite Tsukuyomi. While Kaguya sees this as the means to a different goal, Madara sees this as an extreme manner to reach serenity via rigorous control. Like in the past, Kaguya reveals uses the Infinite Tsukuyomi to subjugate the inhabitants of the planet as White Zetsu, thereby acting as her army should her clan come to take her chakra away.
Though sent there to collect its chakra and bring back the chakra fruit it generates, Kaguya's techniques are really purely for self-preservation, clinging to her godlike status on a planet not her home. Rather, she consumes the chakra fruit and betrays Isshiki Otsutsuki, who subsequently grabs authority as Jigen in Boruto: Naruto Next Generations, therefore bringing his legacy into Two Blue Vortex. Kaguya betrays her tribe out of greed, therefore transforming her from a meager contribution to the Ten-Tails into the deadliest vehicle for the beast observed at that point in Naruto.
Boruto Is Where Kaguya's Real Legacy Is Found.
Whether or not fans enjoyed her entrance, Kaguya is unquestionably and inalienably Naruto canon; her presence and relationship with the Sage of the Six Paths improves the series lore, if only over time. Her introduction in the last arc of Naruto is hurried, and although her fight is shown as a considerably tougher one than Madara's, it lacks the same weight as the older Uchiha's. But Kaguya's arrival into the series mythology sets up Boruto and its plot by allowing unthinkable and terrible threats to surface.
Boruto: Two Blue Vortex's Ten-Tails creates terrible new opponents like Jura for Boruto to confront even as he enters a post-isshiki scenario with Code carrying on his will. The Otsutsuki clan is basically to Boruto what the Akatsuki was to Naruto, a lurking threat whose power levels are unknown. Madara might have a long legacy in the Shinobi universe and many of Naruto's events. Still, his legacy is not almost as well-known in Boruto as the Otsutsuki, Kaguya.