If we take what thanos said when comparing hotu to the gems...this is what he said
"the infinity gauntlet had granted me mastery of all time, space,power,reality, the mind and the soul..but it was still external control,.....now i was all that was and subservient to none.........Supreme.......the universe finally had a master worthy and appreciative of the celestial entitlement"
What do i take from that....they are nearly the same, except when thanos replaced eternity and made his bid for the universe the gauntlet stayed on his body...its external..LT can make judgements on the gems..they are external
The HOTU is a power that is internal, the plot was devised by a supreme being and was plot driven to do its job..Some could say all the feats are pis just based on that
So we have more impresive feats with the hotu,but partial power of the hotu is not beating the IG imo
Just some food for thought 🙂