Tbh featwise madara is stronger, since saitama can't kill an immortal he would just regenerate back (we already saw boros regenerate from his punches, he did'nt regenerate from the last one coz his energy was finished) madara on the other hand has the juubi's chakra
2. Saitama can't physically touch goudodama or his fists are erased out of existence
3. Saitama has'nt shown any defence against genjutsu so basically genjutsu oneshots
4.Saitama tends to tank attacks and attacks like goudodama(which bypasses conventional durability) will erase his ass outta existence
5. logically since saitama does'nt have rikudou senjutsu he can't do jack to limbo
6. Logically limbo can restrain him, madara walks up and remove his soul (which bypasses conventional durability)
7. Madara can fly, saitama can't
8. Logically limbo can block any saitama punch
9. I noticed people on nb and alot of sites have no idea how fast narutoverse xters are, some think super sonic, some think hypersonic, well they are waaaay faster than that, at the very least the top tiers are relatavistic (boushin characters were supersonic +, like close to hypersonic and those were the chuunins), EOS naruto was dodging a lightspeed attack point blank, guy bending space etc so madara aint getting blitzed in any way
I'm talking logic here though, I don't pit saitama in matchups because the matchup won't be based on feats but hype, logic does'nt really apply to him, but I can argue on madara beating boros