Alright, this is a battle between what are essentially gods in the D/C and Marvel universes. We have The presence fighting The One Above All. This is going to be a relatively short card, because these two share many of the same concepts as the other. They're both omnipresent and omniscient. We know for sure that The One Above All is omnipotent and there is only one of it throughout all possible universes in the Marvel franchise. While The Presence may not have those abilities, it isn't stipulated that there is only one version of it. Meaning if The One Above All decided for some reason to rip apart all fabric of reality and try to take over the D/C universes, there could potentially be an infinite number of The Presence that could retaliate. Alternatively, it's also possible that there is only one version of The Presence that exists throughout all of the D/C multiverse. In which case, this fight would (as strange as it sounds) boil down to which one of them is the stronger godlike entity that are above the actual gods of their universes. I know that it's technically impossible to measure out which one of these two is stronger since they're both beings that exist inside their own laws of reality, but indulge me.