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So who takes it?

MM should win this, I think.

Nothing short of the UN can eliminate Abraxas. Now is MM>UN?

Pre or Post Retcon Reece?

The Evil Molecule Man that fought, post retcon Beyonder.

Abraxas wins.

Abraxas

Good match.

Molecule Man wins this. (but it could be an interesting battle)

Owen Reece,
is one of the most powerful beings in all of Marvel's creation according to the LT,
and that's Owen (the limited side of MM) ouch.

He proved it too.

He actually ripped the essence of the Beyonder out of Kosmos.

When he stomped the Beyonder,
reality in Realities across all of Marvel's creation (Omniverse) were warped.

Abraxas is an absolute Multiversal power,
but as far as I know, he's not beyond Multiversal,
while MM proved on panel,
his power reaches beyond the Multiverse. (simultaneously)

In fact, according to Kubik, no mere entity made of power,
(like Cube beings or Concepts)
can ever hope to defeat MM.

Still though, imo, MM wins,
but after an incredible battle.

Actually fellas, after giving it some thought and revising MM's feat,
I will recant my previous opinion.

For now, Abraxas is the one that should take this,
or it might end in a stalemate.

MM while battling Beyonder did warp reality withIN Realities across all of Marvel's creation,
but they weren't entire Universes,
they were specific alterations withIN said realities, not the realities as a whole.
(still ridiculous feat though)

Still, MM would have to be able to completely erase the Multiverse,
in order to be able to defeat Abraxas,
and, I simply haven't seen him warping Reality in it's entirety on that scale.

So it would still be a great battle, but Abraxas should ultimately win,
unless Abraxas can't hurt MM, and thus they would stalemate forever,
or until MM reaches his full potential, which would give him the sure win.