Surfer. Though it could potentially be a hard-earned win for him if we factor-in Nate's more esoteric abilities(ie. side-stepping into Planck time and whathaveyou.)
__________________
"I am tired of Earth. These people.
I am tired of being caught in the tangle of their lives."
Its difficult to see the outcome of this battle in his Shaman Levels.
Physical Force - Nate as him being potentially moon wrecking, is extremely high. With his armor he stood up to Thanos. Without his Armor he stood up to Modt.
Raw Speed - Toss up. Surfers Raw Speed is going up against X-Man Stepping in between moments.
Durability - Toss Up. Surfers natural defenses hold up him flying through black holes, yet Nate's psionic armor and shields hold up to beatings by Modt, the fact that he can reform makes it difficult to put down.
Energy output - In raw energy out put, Surfer but Nate has solid shields to hold up. Mind whammy Nate, but Surfers has solid telepathic defenses.
Energy/Matter Manipulations: Split. Surfer is the Superior Energy/Matter Manipulator but what does that mean against some that locally manipulate reality?