Your right Calamity Jane, they both do have great "gunman" abilities, but I think Angel Eyes would be a little faster.
Look son, being a good shot, being quick with a pistol, that don't do no harm, but it don't mean much next to being cool-headed. A man who will keep his head and not get rattled under fire, like as not, he'll kill ya. It ain't so easy to shoot a man anyhow, especially if the son-of-a-bitch is shootin' back at you.
Tuco's accuracy is unquestioned but I think Angel Eyes would be quicker on the draw. Tuco gets motally wounded and Angel Eyes gets hit in the leg.
but do we see AE?