All right there have been many theories on Naruto and Sasuke's future powerups. I will try to remain as unbiased as possible.
Also please be aware that these are not all my ideas, these are from the many theories I have read and I will list every one I can think of as well as my personal opinion on if they are likely or not.
This is going to be long so get ready for a read.
I will start with Naruto
Naruto
Ninjutsu Future Upgrades theories:
There have been hints in the manga that there is a Jutsu that Jiraya and Minato left Naruto that has not been shown. This has been long speculated.
Genjutsu:
Well the theory is that now that Naruto has become buddies with Kurama he could fuse with Ma and Pa and use their genjutsu.
Elemental Release:
It has been speculated that he will get another release before the manga is over. The debate is between the Earth Releaes and Water Release.
Personally I think he might actually develop the Water Release because it fits with the whole Naruto and Sasuke being Yin and Yang.
Fuinjutsu:
Naruto was shown using the Torii Seal and it has long been discussed if or if it isn't part of the seal already on him.
It is possible that he may learn the Sealing Jutsus of the Uzamaki Clan.
Personally I think this would be great it would give Naruto some non attack Jutsu and make his arsenal more diverse.
Weapons
While Naruto has been seen using both Shuriken and Kunai Knives and he doesn't use them often. A fun fact however is that in fan art and in credits videos he is seen using the Kunai Knives to fight Sasuke who is using a sword (which would take a great deal of skill) while its non canon it does raise the question if that will happen during the final fight.
It has been speculated that Naruto will acquire the staff of the Younger Son which would be an interesting path should it happen.
However I really don't know how he would get it.
Summoning Jutsu:
Naruto already has the Toad Summoning Jutsu.
However I wouldn't be surprised that if the Tailed Beasts return they give Naruto the ability to summon them. This would be a direct parallel to Hashirama, because if memory serves me correctly one of the reasons he become the Hokage and a legend was because of his ability to control Tailed Beasts and he also had several in his possesion. That was also one of the reasons he became known as the God of all Shinobi.
Chakra Control:
Naruto has recently developed the ability to use the Chakra Transfer Technique to a degree even his father couldn't achieve. He was shown using it with Kurama's Chakra and I am assuming he can do the same with his own chakra.
This has many possibilites the ability to power up an army is pretty cool.
FTG:
It has been speculated that Naruto will learn the FTG Jutsu.
This one I am conflicted on. On one hand it would be useful for Base Mode and Sage Mode Naruto but it is kind of redundant when he is in KCM or BM.
9 Tails:
Naruto is one of the VERY few people to ever tame a tailed beast giving him an enormous power up. And this seems to provide him with many abilites and it seems to be getting stronger as the connection between him and the 9 tails improves.
Tailed Beasts Chakra:
Naruto recieved chakra from the 2-7 Tailed Beasts but what it will do or already has done is unknown.
Sasuke:
Ninjutsu
Sasuke already has quite an arsental of Ninjutsu but I wouldn't be surprised if it grows futher.
Genjutsu:
Sasuke had the ability to preform Genjutsu since the beginning of Part 2 and improved upon achieving the Mangekyo Sharingan. One idea I had is now that he has EMS his genjutsu will be improved.
Weapons:
Sasuke is often seen using a sword and Shuriken showing competence.
But here is a theory I have seen running around that Sasuke will get Madara's War Fan. This would not surprise me if it turns out to be true because its a Uchiha weapon and we all know how proud Sasuke is of his clan plus it is one of the few weapons that can block a Super Mini Tailed Beast Ball so it would help even out the Naruto vs Sasuke fight.
EMS:
We haven't seen much of the EMS and some say that it just keeps a user from going blind. Many others along with me would say that it also enhances his EMS abilites and grants a new one (Itachi implies this during the Sasuke vs Itachi fight).
Perfect Susanoo:
This is a heavily debated issue, some say he will get it and others say it is unique to Madara Uchiha. I think he may actually get it because Madara said it was only rivaled by a Tailed Beast which Naruto happens to have.
Enton Release:
We saw that Sasuke has a powerful ability to manipulate Amaterasu further then any other Uchiha has shown. This was probably improved by the EMS.
Summoning:
Sasuke has shown the ability to summon Hawks and even Snakes.
This is just an idea I had but I think he will get a OP summon in the future because Madara had one which was the 9 Tails and we all know Kishi's love of Parallelism.
Elemental Release
Sasuke has Fire and Lightning Release while he might learn more Ninjutsu of these release I doubt he will learn another release before the series is over.
Uchiha Forbidden Jutsu:
Izanami and Izanagi.
I doubt Sasuke will learn these Jutsu because they cost an eye also I disagree with the belief that EMS allows you to spam these Jutsu. Simply because thats a bit to OP.
Both:
It has been speculated that one of them will become a Jinchuriki for the 10 tails or get the Rinnegan. I doubt it really, the 10 tails is just to OP and would throw the balance out of control and the Rinnegan isn't Naruto's style and Sasuke is too proud to accept Senju DNA.
Yin Half of the 9 tails.
Now this one is interesting while many speculate Naruto will get it, some actually said Sasuke might get it. This would actually be interesting simple becasue it might be used to enhance his Eye Jutsu. Plus it would kill the arguement about Naruto only being strong because of the 9 tails.
Did I miss anything, if you would like to add just post below. And if you had similar ideas give a shout out you deserve credit.
Also what do you think of my list and which ones do you think will happen.
Also please be aware that these are not all my ideas, these are from the many theories I have read and I will list every one I can think of as well as my personal opinion on if they are likely or not.
This is going to be long so get ready for a read.
I will start with Naruto
Naruto
Ninjutsu Future Upgrades theories:
There have been hints in the manga that there is a Jutsu that Jiraya and Minato left Naruto that has not been shown. This has been long speculated.
Genjutsu:
Well the theory is that now that Naruto has become buddies with Kurama he could fuse with Ma and Pa and use their genjutsu.
Elemental Release:
It has been speculated that he will get another release before the manga is over. The debate is between the Earth Releaes and Water Release.
Personally I think he might actually develop the Water Release because it fits with the whole Naruto and Sasuke being Yin and Yang.
Fuinjutsu:
Naruto was shown using the Torii Seal and it has long been discussed if or if it isn't part of the seal already on him.
It is possible that he may learn the Sealing Jutsus of the Uzamaki Clan.
Personally I think this would be great it would give Naruto some non attack Jutsu and make his arsenal more diverse.
Weapons
While Naruto has been seen using both Shuriken and Kunai Knives and he doesn't use them often. A fun fact however is that in fan art and in credits videos he is seen using the Kunai Knives to fight Sasuke who is using a sword (which would take a great deal of skill) while its non canon it does raise the question if that will happen during the final fight.
It has been speculated that Naruto will acquire the staff of the Younger Son which would be an interesting path should it happen.
However I really don't know how he would get it.
Summoning Jutsu:
Naruto already has the Toad Summoning Jutsu.
However I wouldn't be surprised that if the Tailed Beasts return they give Naruto the ability to summon them. This would be a direct parallel to Hashirama, because if memory serves me correctly one of the reasons he become the Hokage and a legend was because of his ability to control Tailed Beasts and he also had several in his possesion. That was also one of the reasons he became known as the God of all Shinobi.
Chakra Control:
Naruto has recently developed the ability to use the Chakra Transfer Technique to a degree even his father couldn't achieve. He was shown using it with Kurama's Chakra and I am assuming he can do the same with his own chakra.
This has many possibilites the ability to power up an army is pretty cool.
FTG:
It has been speculated that Naruto will learn the FTG Jutsu.
This one I am conflicted on. On one hand it would be useful for Base Mode and Sage Mode Naruto but it is kind of redundant when he is in KCM or BM.
9 Tails:
Naruto is one of the VERY few people to ever tame a tailed beast giving him an enormous power up. And this seems to provide him with many abilites and it seems to be getting stronger as the connection between him and the 9 tails improves.
Tailed Beasts Chakra:
Naruto recieved chakra from the 2-7 Tailed Beasts but what it will do or already has done is unknown.
Sasuke:
Ninjutsu
Sasuke already has quite an arsental of Ninjutsu but I wouldn't be surprised if it grows futher.
Genjutsu:
Sasuke had the ability to preform Genjutsu since the beginning of Part 2 and improved upon achieving the Mangekyo Sharingan. One idea I had is now that he has EMS his genjutsu will be improved.
Weapons:
Sasuke is often seen using a sword and Shuriken showing competence.
But here is a theory I have seen running around that Sasuke will get Madara's War Fan. This would not surprise me if it turns out to be true because its a Uchiha weapon and we all know how proud Sasuke is of his clan plus it is one of the few weapons that can block a Super Mini Tailed Beast Ball so it would help even out the Naruto vs Sasuke fight.
EMS:
We haven't seen much of the EMS and some say that it just keeps a user from going blind. Many others along with me would say that it also enhances his EMS abilites and grants a new one (Itachi implies this during the Sasuke vs Itachi fight).
Perfect Susanoo:
This is a heavily debated issue, some say he will get it and others say it is unique to Madara Uchiha. I think he may actually get it because Madara said it was only rivaled by a Tailed Beast which Naruto happens to have.
Enton Release:
We saw that Sasuke has a powerful ability to manipulate Amaterasu further then any other Uchiha has shown. This was probably improved by the EMS.
Summoning:
Sasuke has shown the ability to summon Hawks and even Snakes.
This is just an idea I had but I think he will get a OP summon in the future because Madara had one which was the 9 Tails and we all know Kishi's love of Parallelism.
Elemental Release
Sasuke has Fire and Lightning Release while he might learn more Ninjutsu of these release I doubt he will learn another release before the series is over.
Uchiha Forbidden Jutsu:
Izanami and Izanagi.
I doubt Sasuke will learn these Jutsu because they cost an eye also I disagree with the belief that EMS allows you to spam these Jutsu. Simply because thats a bit to OP.
Both:
It has been speculated that one of them will become a Jinchuriki for the 10 tails or get the Rinnegan. I doubt it really, the 10 tails is just to OP and would throw the balance out of control and the Rinnegan isn't Naruto's style and Sasuke is too proud to accept Senju DNA.
Yin Half of the 9 tails.
Now this one is interesting while many speculate Naruto will get it, some actually said Sasuke might get it. This would actually be interesting simple becasue it might be used to enhance his Eye Jutsu. Plus it would kill the arguement about Naruto only being strong because of the 9 tails.
Did I miss anything, if you would like to add just post below. And if you had similar ideas give a shout out you deserve credit.
Also what do you think of my list and which ones do you think will happen.