User blog comment:Gundam Legilis/Tifa vs Yang Pt. 1/@comment-10380701-20151006160712/@comment-25405817-20151006161429

Well, when they did Cloud vs Link, they gave each of them their standard equipment, and in Cloud's case, whose performance is dependant on the way the player trains and builds Cloud in the game, they gave him just basic materia. It is very likely that they'll also go standard with Tifa.

Also, one rule of Death Battle is that the character fighting must be at it's highest point, so AC Tifa wouldn't be the best reference point for her performance.