It is unlikely that the two would have agreed on this. Kay's view is actually based on messages, as implemented in Erlang, for example, and to some extent in Smalltalk-72. Cox, on the other hand, has implemented the object and dispatch model of Smalltalk 80, that Ingalls invented and published in 1978, almost exactly, even with the same method lookup caching.
> Cox's book uses this example a lot as a poor/insufficient substitute for dynamic dispatch.
The Wirth and Smalltalk approach are both fundamentally "late-bound search" mechanisms, differing mainly in whether the search state is optimizable by a central engine (VM) or fixed in the user's explicit control flow (Handler). This is a classic example of dualism in computer science, specifically the Expression Problem (or the Data/Operation duality). You are simply traversing a 2D matrix of (Types × Operations), just choosing a different axis as primary. It's mathematically isomorphic, both are performing a directed graph traversal to find the code that matches (CurrentType, CurrentMessage). Only the ergonomics and possibility for caching differ. Smalltalk hides the dispatch loop in the VM, which can do caching and the dispatch effort goes from O(N) to O(1) in time. Wirth exposes the dispatch loop in the WITH statements with a dispatch effort continuously O(N).