It's really tough for me to be honest. Vocally, I think Utada trumps Ayumi 9 times out of 10...but Guilty is a really good album, bar one or two songs, I don't think I disliked much about the album. Heart Station is really relaxed which I love...so I suppose it depends on what I want to listen to?
However, which can I see myself still listening to a few months down the line? Probably Heart Station. Guilty is good, but it's an album I can only listen to every so often and not get bored of it. Utada wins this one I think.
I really dislike Koda Kumi, so Kingdom doesn't even come into this debate for me