my best guess, bowe + much better in-fighter better chin better body puncher lewis + more powerful puncher better outside fighter physically stronger straighter punches
I'd question if Bowe has the better chin actually. How many punchers did he face again? One in Hide, who really was a cruiserweight, and he had Bowe out on his feet. The bulked up version of Holyfield decked him and Golota had him on the floor twice. Lewis went in the ring with much, much better punchers on regular notice. I'd wouldn't call Bowe a much better infighter either. Lewis ripped Klitschko, Tyson, McCall (rematch), Grant and many others apart with right uppercuts on the inside. Every one of the four times he knocked Morrison down was with short, inside punches. Well, except for that jab. I would add that Bowe has the better workrate, and that Lewis has by far better defence.