https://vsbattles.fandom.com/wiki/Gorr_the_God_Butcher

Gorr the God ButcherVS Battles Wiki

https://vsbattles.fandom.com/wiki/Hearts

HeartsVS Battles Wiki

Both have mutiverse+ levels of power

Heart out-hax everything Gorr has. How does Gorr win this? Plot armor.

Beside that Gorr can do nothing against him, Heart casually killed a being who is not only A Multiverse+ but also has similar power to Universe merging Gorr, (Zamazu who has resistance to existence erase, can exist as a pure will and merge with everything)