Well, I of course assumed, that the words
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the most capable of destroying their opponent
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do not mean one particular opponent, but
any opponent. You cannot say Farmer Maggot was the greatest warrior just because he was the most capable of destroying his opponent, who was a cockroach, whom he totally crushed under his foot and almost nothing remained of him. Not even Fingolfin managed to crush Morgoth into such little pieces. But generally, Farmer Maggot, nor Éowyn I believe, would be able to face, let's say, Morgoth.
Though, when we speak of it, Éowyn is a good choice. I believe she could be able to stand maybe even up to Glaurung, or Sauron (though in both cases with some difficulties, no doubt). But I don't believe she would (in contrary to my nominated champion Fingolfin) even scratch Morgoth.