Ok I was really hoping to get my drawing done in time here, but time restains and the lack of being able to stay awake are two evil things:
I'm a bit surprised by the turn of events regarding Nue, but oh well, cheating is not exactly the best way to achive victory since your likely the one who will loose in the long run. Remillia already won the match, so let's move on:
Round 45: Battle of the Umbrellas
Kogasa Tatara vs. Yuuka Kazami
Kogasa Tatara
Pros: sky blue color scheme, hetrochromia eyes, appealing legs, adorably cute appearance, Karasara umbrella, catchphrase "Urameshiya!", woobie youkai status (for her constant habit of being picked on in UFO and 10 D), pity victim (because of how she's often treated by the other charters that bully her in particular routes [especially Sanae B!]), sad backstory, determination to improve (which she [sort of] succeeds in by 10 D) and "

"
Cons: Ugly umbrella, some people don't like characters who seem to across weak and pitiful
Yuuka Kazami:
Pros: Flower motif, plant lover, Red /white color scheme, "Youkai Moe", Saditic nature (for those into that kinda thing), refined mature appearance, brutal character, beautiful umbrella, anti-moe appeal
Cons: Saditic personality make her a possible turn off, "Youkai Moe" because ZUN's definition of it a bit hard to really define here,
Advantage: Kogasa
This is a rather fun fight that's up ahead because we have 2 youkais that both carry umbrellas, one who is constantly picked on by others and is a "newbie" in the world of youkais, while the other is a flower loving sadistic bully who loves to beat the crap out of anyone who messes with her plants.
Kogasa ever since she first appeared on the scene of UFO has made a massive popularity following that had constantly grew at a rather fast pace, which is kind of odd for charters that appear later in the series, but it has clearly shown that Kogasa has managed to brake new boundaries in character appeal ever since she first appear. And how did this happen? Simply, the fact that ZUN basically came up with right design for the right character, in the right situation, with there right background story.
Kogasa is mainly popular for a number of factors: Her very unique design, in which she appears in a sky blue colored outfit which fits her character, followed with her hetachromia eyes that are an all time first for a Touhou character to have which in a way play on the concept of her Karasara nature (since it's suppose to have 1 eye) so why not give her two eyes with different colors. Then give her a nice flowing skirt that allow for her legs to be shown with beauty. Then add in an umbrella to represent who she is, a sad background story about her being an unwanted umbrella, make her constantly fail at her job as a youkai yet give the determination to "never give up", make her a subject of being bullied by the main heroes, make her say "Urameshiya" as her catch phrase and finally "

" (you can't avoid the factor this icon is ADORABLE!)
Kogasa simply radiates with moe all over the place, and is why she has such a strong fan base, mainly for beautiful design, her great lovable character and the fact you'll likely feel sorry for her simply because she's always been subjected to being picked on. Thus her woobie status in Genosokyo.
She is be definition even by some people by the fan base as "true youkai moe"
The only weakness Kogasa really has to her design is her umbrella and her woobie status which can be potential turn off for some.
Yuuka on the other hand is kind of a unique polar opposite of Kogasa. She is a mature and refined woman by appearance, who have a love for plants, but under that, she's a brutal monstrous bully who will rip you apart if you dare touch her plants.
She is the type that comes across as the "don't judge a book by it's cover" type character, since despite how she may appear, she is rather sinister. It kind of an odd thing really.
ZUN even describes her as being "Youkai Moe" which is also kind of odd giving she kinda of doesn't come off that way. But I'm guessing the reason ZUN makes this statement is because of the following:
Like I mention before, she looks beautiful, refined and well mannered, and has a love for flowers. This give off a very moe aura to her, but approach her in the wrong manner and she will literally rip you apart without hesitation. This is because deep down she's a reminder that Yuuka is a youkai after all, a very beautiful one, but a monsterous murderous side to her. Thus why she is "Youkai Moe"
If there's any way to really describe Yuuka that actually gives her a fair shot at this, it's that she is "anti-moe" which on it's terms can be turned into a moe attribute. Because some people find this appealing, she is bound to get points by some just for the fact she comes across as a rather polar opposite of moe.
Also she has a very lovely umbrella when compared to Kogasa, almost gives her a refined gentle appearance. (yes I said "almost")
But yeah this is my summary of how I think the deciding factors will play out today in the fight.
More or less it a matter of what you want, a delicious moe umbrella that simply just radiates with moe all over the place and that you can feel sorry for, or a youkai who is more anti-moe by nature, but in terms make it moe on it's own accord.
My vote: Kogasa
Simply because of all the things I mentioned above since I explained about it in deep detail. She really does come across as extremely moe and if the fan base has shown proof of anything, she has done nothing but grown in popularity since day one. That's all I have to say here.