Spawn wins.
Everyone knows that Spawn had the powers of hell when he was made. Fine. Ok, around issue 95, he fought a demon god and died again, but was rejuvinated by the earth, and in doing so gained the powers of earth. A little later, he acended into heaven and I forget what happened but he came out with a sword and new powers. Powers from heaven.
So now he has the powers of heaven hell and earth, cannot die, by decapitation or by using all of his pwers, or any other way.
Surfer can...tickle him by rearrange his molecules.