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It seems Marvel needs more than 1 embodiment of destruction.

In Captain Marvel v4 Entropy successfully destroyed the 616 universe with some assistance from Genis.

Abraxas was well on his way to erasing everything before Galactus showed up and PIS'd the UN out of Abraxas' hands.

Who takes it?

entropy

Abraxas

Tie

stalemate

Entropy.

Entropy takes it

Stalemate, or is it? ... I'll say stalemate.

Both characters are Concepts that represent the end in different formats
but in the same purpose.

The end of everything that ever was, ever is, or ever will be.

The difference in their delivery is:

Entropy is a natural ending of the Marvelverse, Eternity accepts its fate.

Abraxas is brought upon by 616 Galactus' death, Eternity gets help cause it doesn't wanna die.