It would have to be Sebastian because he is a demon. He literally cannot die, or at least, cannot be killed by humans. Apparently Reapers seem to have a bit of an effect on him with their death scythes. Though Itachi is inhumanly strong, even if he were to be fast enough to kill Sebastian, Sebastian would just revive. Itachi's Susanoo and Amaterasu would probably do some massive damage to Sebastian, but I don't think Itachi would be able to torture Sebastian with his Tsukuyomi. I feel like Sebastian is incapable of being manipulated. I think the only chance Itachi would have of defeating Sebastian is by using one of the Death God jutsus where he traps Sebastian's soul. That is assuming, though, that Sebastian even HAS a soul. And it's not like Sebastian is weak anyways. He'd be able to give Itachi a good run for his money. I think in the end, Sebastian's ability to be killed and yet, not die would be the reason he would be far stronger than Itachi.
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