here's what I think if you divide it into categories
tilts:fox has the superior tilts in all directions and his up tilt is a good juggler
smashes:falco get the advantage here because his side smash has much more hit range and more power,and his up smash is a little bit faster,down smash is the same for them just looks a little different
aerials:falco has the superior dair(which spikes),and bair,which has more range.but fox does have the better nair,uair,and fair
specials:this is probably the hardest one to judge since both have a good set of b moves.falco,s laser stuns the opponent for a second but comes out a little slower.fox laser does not stun at all,but comes out very fast.falco's b> imo goes a little farther than fox's,and falco's can also spike opponent if their damage is high enough.foxs b^ is >>>>>>than falco that's all I have to say regarding that.and finally falco's reflector does have some advantages since it has properties of a slingshot,but I like fox's more since you can still you the shine spike made famous from melee,although the move has been nerfed somewhat
taunts:falco since he mentions food a lot :D
final smash:falco,because his can stay in the air longer
PSN-intayaz