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SO what if these two artifacts or sources of unlimited power were to become sentient and engage in battle to determine the one true power absolute.
WHat source of power wins?

HOTU >IG >Cubes

Heart of the Universe.

Thanos with IG was only able to manipulate and control all the various powers of the gems.

With the Heart of the Universe he was "one with" everything in the universe.

But Link, not to dispute your claim here but the gauntlet renders you virtually GOD without any flaw. The only one is adapting to such vaste power. IG grants you omniscience and omnipotence. In Infiity Wars, the Magus was part of the Universe because he knew all and controlled all.
Thanos said that the only way to beat him is to assault him full force while he is adapting to his new found might. Warlock said it too and Magus responded to him and said too late because he was adapting too quickly

read the end

Hout = GOD > LT > IG > Cubes thats how it is

from "the end"

The Infinity Gems were once a sentient being.

HOTU rules all..... no doubt about it