Openings, closings: SP. wins for being harder. Phrees closing is wak, but i kinda like his second line to the opener.
Flow: Phree def wins. SP, your sentences are too long
Hits/Personals: Phree wins by a hair. SP, the part about the milk carton and getting chopped was awesome, but then again, you'd keep a chopped body in your kitchen?? LOL. and Phree had a great line with the bird in a nest needing assistance.

Its pretty even, but Phree would get my overall vote for this reason: SP, you killed your shit with flow. Flow is like a girl's face. Its the first thing you look at, and if it sucks, then there's no need to get interested, b/c a bad face ruins the whole girl. Bad flow ruins the whole verse. Sorry, i'm not much better.