These two guys are pretty close. I have to go with Presence here because of his baseball bat and hand to hand skills. He seems a notch tougher than One Above All. Now the One Above All is at 0-2. Presence wins.
DReager1.com
The Ultimate Fighting/Review Site
DReager1.com 
The Presence is the Supreme Being of DC. You idiot.
Shots Fired…
That picture isn’t even the Presence…….
What do you mean? That’s totally him!
No it isn’t. That’s Wally the God boy
Right, but I heard that the Presence had mind controlled him at that point in particular.
That;s not true.
Yikes, I feel betrayed by the Presence now.
Many people say that this would be a stalemate, or The One Above All wins since the Presence is actually not Omnipotent, well, neither is The One Above All. You see, The One Above All was defeated several times, but one of the most notable was by Thanos in Thanos: Infinity Conflict.
https://pm1.narvii.com/7022/40335a35ada34a9666313b910fa578cfa21abe56r1-2048-1575v2_hq.jpg As you can tell by this image, The One Above All clearly states to The Living Tribunal that he is infact not Omnipotent. He tells The Living Tribunal that Thanos has become such a big threat that The One Above All has failed to gain control, and Thanos defeated him. He claims he is Omnipotent in a well functioning system, however that means he was never Omnipotent in the first place, seeing as you have to be completely and totally Omnipotent in every possible way to be truly Omnipotent. They also both went to Thanos and demanded he surrender his power, or else: https://qph.fs.quoracdn.net/main-qimg-8e7cd732e8a6f71f1c4098eac558ecde Of course, Thanos once again utterly defeated both of them and absorbed their power. Even without the Astral Regulator Thanos would still quite easily be able to kill both of them seeing as they don’t really have any powers to go off besides changing forms, flight, and being able to breathe in space. However, they both really have similar powers but The Presence has shown a bit more. The Presence takes this round until we get new information on The One Above All.
That’s true, I definitely agree that the Presence has shown a lot more over the years. He’s definitely earned this win over the One Above All. You definitely also can’t be partially omnipotent. I mean, that doesn’t even make sense when you think about it. Either you totally are or you’re not and Thanos definitely wrecked him there