It all depends on what you mean. Like strength, graphics, etc.? Rebels have some great lower level ships(corellian gunship ftw!) while the Empire dominates the top. It all depends on what side you like
In this game, it seems that the Rebellion is superior, just because of the raiding. Han Solo and Chewbacca (take out vehicles), two Infiltrator Platoons (taking out infantry) and Obi-Wan (healing) can easily capture any world with ease, avoiding space battles.
I am Xan... Fear me and my sound-proof cage! http://starwarsrpgnext.proboards106.com/index.cgi