Mike Carlin Avatar vs. Kirby Avatar
Now I for one think they are even. Both having supreme authority over any and all comic book characters. Tho both are still comic book character's themselves. Since both are comic book characters, but yet avatars, then mike carlin would be the presence that changes shape depending on the being, as explained in heaven's ladder, While kirby already said that his creations all see him differently. So he would be the one above all, that no one has seen except the Lt.
So this is a vs thread with the winner already decided.
The avatars are equal, and thus the comic characters they represent, The one above all, and the presence, are equal.