looooooool at all the guys who don't know what they're talking about.
Honestly Marvel wins. They have so many omniscients that it's impossible to compete with. Anime as a whole has few omniscients & nigh-omniscients (STTGL, Truth, Tami Kenchi etc etc.)
Marvel has The Living Tribunal, Scarlet Witch/Wiccan whose only restriction on warping reality is responsibility and not actual strength (Scarlet Witch accidentally caused a mutant genocide)
It also has the likes of The Serpent, Galactus and Prime Gambit who are beastly.
And then there's the One Above All who is literally god. Has control over everything comic. (He's basically the writer and can do anything in a fictional zone)
The only case for anime/manga is that there will be a lot more characters against the Marvel universe, but that shouldn't matter.