My gut feeling is telling me Pogacar. But I have no confidence in that prediction whatsoever.
My guess is the route suits Pogacar a bit better. Some short but steep climbs, it's rather short and probably the kind of TT where you can never really find your rhythm. I would guess Vingegaard would have preferred a flat 50km TT, but honestly, what do I know. Maybe Pogacar is also a bit better than last year (at least his result so far is) and I hear UAE improved their TT material? Those things kinda point in his direction, but it's so evenly matched, surely I'm grasping at straws. And then there is also the fact that if Pogacar doesn't win by at least 10 seconds (which I think is very well possible) Vingegaard will still look like the true winner.