At these types of power levels, it's all a bit speculative. But this isn't the first time this thread has been made. And the consensus - among those with familiarity of all three - usually rests on Unicron.
Imperiex is an actual abstract and responsible for the Big Bang that created the DCU.
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Galactus is probably the most powerful non abstract in Marvel.
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Unicorn is.........
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..even the outer hells are indifferent matters for they bow only to potent and archaic Nodens.
According to Primus at the end of the Marvel run, Unicron destroyed the universe that came before the current one.
__________________ What CDTM believes;
Never let anyone else define you. Don't be a jerk just to be a jerk, but if you are expressing your true inner feelings and beliefs, or at least trying to express that inner child, and everyone gets pissed off about it, never NEVER apologize for it. Let them think what they want, let them define you in their narrow little minds while they suppress every last piece of them just to keep a friend that never liked them for themselves in the first place.
Transformers was developed in Marvel, though. When they say "Destroyed the universe", they're talking about some subdivision of the Marvel universe. They all have the same abstracts, don't they? Eternity and Death and what not?
__________________ What CDTM believes;
Never let anyone else define you. Don't be a jerk just to be a jerk, but if you are expressing your true inner feelings and beliefs, or at least trying to express that inner child, and everyone gets pissed off about it, never NEVER apologize for it. Let them think what they want, let them define you in their narrow little minds while they suppress every last piece of them just to keep a friend that never liked them for themselves in the first place.