YuriyStepanovich:
White begins and kills. Black begins - seki. Result is unsettled.

hoshi911:
I agree that black is dead here. However, the reasoning via "smeai Type 6 - small eye vs small eye" is incorrect. It should be "smeai Type 3 - eye vs no eye"! Let me explain: Ok, clearly, white can make an eye, by playing for instance white A10 after black A11. But after this exchange, White is left with only 4 exclusive liberties, while Black still has 3 exclusive + 1 inside = 4 liberties. So when black starts and white makes the eye, it would be seki! Nevertheless, the correct reasoning is "smeai Type 3 - eye vs no eye". White refrains from making an eye and wins the capturing race (with 6 exclusive liberties vs white only 3 exclusive + 1 inside = 4 liberties). PS.: I append a pretty hard capturing race created by my own as sgf file. I guess it is unsettled (black to play; wins with Black J5 - white to play; wins with White K5)