Well this poll is gonna be hard. Thing is that only men are gonna vote for men, but men AND women will vote for women. In the end of course there is no answer outside of personal experience.
Sorry, but in my personal experience, girls are just more ticklish and more reactive towards it. Doesn't matter why because ticklishness isn't something that can be controlled so easily usually. Plus if it's just a fight with bodies, men are generally stronger.