One-shot federated learning (FL) limits the communication between the server and clients to a single round, which largely decreases the privacy leakage risks in traditional FLs requiring multiple communications. However, we find existing one-shot FL frameworks are vulnerable to distributional heterogeneity due to their insufficient focus on data heterogeneity while concentrating predominantly on model heterogeneity. Filling this gap, we propose a unified, data-free, one-shot federated learning framework (FedHydra) that can effectively address both model and data heterogeneity. Rather than applying existing value-only learning mechanisms, a structure-value learning mechanism is proposed in FedHydra. Specifically, a new stratified learning structure is proposed to cover data heterogeneity, and the value of each item during computation reflects model heterogeneity. By this design, the data and model heterogeneity issues are simultaneously monitored from different aspects during learning. Consequently, FedHydra can effectively mitigate both issues by minimizing their inherent conflicts. We compared FedHydra with three SOTA baselines on four benchmark datasets. Experimental results show that our method outperforms the previous one-shot FL methods in both homogeneous and heterogeneous settings.