Why is inconclusive still valid? It's solely based on the fact that they can't hurt each other becuse of Non-Corporeal, yet it has already been stablished that Low 2-C Bill has a 3-D form, and even not counting that out, in the EarthBound verse even fodder PSI users like Ness amd Paula are capable of hitting Non-Corporeal entities, and since Giygas powers are beyond any human in the verse, I don't see why he couldn't hit Non-Corporeal via Powerscaling. Adding to this, Giygas passive void manip is capable of coming in contact AND erasing something as abstract as a "prayer for help" that travels trough time and Space and even beyond realities, so even more making Non-corporeal usseles.
Oh yeah Void Manip screws over Low 2C Bill with current stats
I was saying Incon because I believe Giygas beats low 2C bill but not 2A Bill Personally thinking inconclusive votes should't count, or at least back up more their arguments, since Bill has gotten new hax (I think?)