well... if u asked me this question like 7 years ago i would say jeff no doubt, he was much better then, maybe its because of the gimmick matches that were always amazing and the fun tag team matches, we really didnt see much of him as a singles, though he did have that great undertaker match.... anyway, since hes been back though i still like him i dont think hes as entertaining as he was.. b4 he was more agile, age is catching up to him, or maybe WWE banned so many moves that now he has little to work with, b4 he even did the 450 splash
but nowadays hes way too sloppy and bothy, still i look forward to his matches and love his entrance, he has that insane style that many, including myself, enjoy... but who would i rather pick judging by nowadays? id say Matt
matt is the better wrestler, i think every1 agrees with that, and dont get me wrong, i love the high flying style, but like i said jeff isnt what he use to be, and matt just keeps growing, i actually enjoy his matches a lot latley in these last 2 years, even with some feuds that went nowhere i found his matches entertaining, and his feud with MVP is really the only reason i wath SD! nowadays, easily the best feud in the WWE at the moment... his match against MVP for the US title was great, dont remember wich ppv it was but i remember i really enjoyed it and thought matt might have one, best match of the night IMO...
while ill always enjoy both, Matt just keeps getting better while jeff is getting worse, sad to say this but its true, thats the problem with high flyers... though he still hits the swanton as perfect as b4 and thats probably my fav finisher in WWE, its so damn insane! lol