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Reading through all of the posts, I would say it is safe to say that it heavily depends on the sets they are running.
Going by popular sets according to Smogon, if you pit the Bulky Sets of both Pokemon against each other, Zard X has a higher chance to win.
If you pit the offensive sets of both Pokemon against each other, M-Tar wins.
If you make a few changes to the sets, Zard X always has a 50%+ chance of winning.
It basically boils down to luck. M-Tar mostly depends on guessing what set the opponent is running. Zard X has a bit more freedom, since the Bulky Set does well against most of T-Tar sets, but still requires luck.
All things considered, I would say both Pokemon are equally strong. A battle between the two depends more on the skills of their Trainers.
