Ok then first off I want to congratulate both people on a good fought match. I'm sorry about some of the details of the battlefield not being as thorough as they should have been.
Anyways unto the match. I've been sitting here trying to think how best to approach explaining my decision.
I decided I will start with Deity and Emperor Speed first, and take the arguments based on how powerful each one is.
Deity
Where to start....hmmm.... I don't believe this guy is nearly Solar or even approaching anything close. I'm sorry but I hear infinite called out way too much in comics. I need some good physical feats as to whether or not Firestorm would have access to something even approaching the levels you are describing. Problem is you didn't have any.
I though you overall plan was good with Megan and such. It's just that one little hump that I think made you fall short, cause I have to question that. I do believe Firestorm would be amped for this match but nothing I would say that would give him anything above Trans level power.
Emperor Speed
I think this is the first match I've judged where I feel this character was fully challenged. Most people would simply state they had a problem, then Leo would utter his power meshing line and it would stop. It didn't just vanish in this one therefore I must include them in my decision.
First off the idea Leo used is sound. It is obvious that his character does have great knowledge of Speed and the Speedforce. It also very true he has a decent energy manipulator. Two problems were raised with this though.
One is that yes despite his knowledge he never in a combat situation was shown to tap into the speed force the way Flash could. Having good knowledge on something doesn't mean you can manipulate it.
Leo often used the thought that well even though Savitar hadn't directly influenced, Vulcan's power and Savitar's knowledge would let him d it anyways.
This is the point where the argument generally fades away, even if I did have some problems with it. Smuprh though didn't let it in this fight. Therefore I am forced to finally ask myself. Can Vulcan really do this. The answer I have come up with is no. Leo posed no good evidence showing that Vulcan can manipulate this kinda energy or force. I'm sorry but Omega level is not gonna cut it.
I still though believe that he will help some just not on the level you want.
Ok then so after this point my next move was going to revisit prep time and see how I felt my verdicts on the characters would effect both's prep. THIS IS THE POINT I STARTED TO HIT MY HEAD ON THE TABLE.
Well just like I did up above and go over both's.
Smurph's
I'm sorry but you got hit extremely hard in this one. Without the near abstract level I find most of your prep useless. I do think you could pull off a number of the tech, like PZ projectors, and transmutation side of things. Still I think you were really handicapped going in without your high power level.
So over all I feel you start off kinda where you were at resources wise but to a much, much lower degree.
Leo's
Despite me thinking he isn't as fast as he wants people to believe, there is no denying Leo show cased that Emperor Speed still have some juice to him. Enough that I believe the more intrinsic part of plans are go. Like the bombs, and the Adaptoids.
Seeing how that was what most of his plan centered on anyways I feel Leo started off as strong as before.
Now unto the battle.
I do feel that Deity could manipulate enough of the Big Bang energy to shield himself from being absolutely killed. I don't think the rest of his team fares as well.
The clincher for me though was telepathy. Leo contentiously presented it as a viable option for defeating Smurph. Even showing scans where Firestorm was dominated by Thinker. You never really countered this IMO to the point where I was comfortable in saying it wasn't something I should take into account.
So then I vote:
LEO