The question you have to ask when making a decision about which of these techniques would "win" vs. one another, is how much setup time was granted, and who won the tactics battle. Then you'd have to take into concideration what you are actually talking about. Do you mean? The attacks hit one another. Both of the attacks hit their intended targets, who is dead and who is alive. Or what... I know for a fact from reading the Manga, and seeing the Anime, that Rasenshuriken is a completed technique using the highest possible forms of spacial re-composition. Where-as Kirin is just a chakra infused lightning bolt. So far as it's been explained anyhow. IMO if RS hit Kirin I think RS would nullify it. Also, if Itachi can withstand it with Susano I think Naruto with Kuuby and Sage mode will be on the ok as well.