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Well, I think Master Hand has the AP advantage, since while Bill can one shot a Low 2-C, Master Hand sees casual Low 2-Cs as mere toys, and gets even more powerful as Master Core.
In my opinion the APs are close enough and am not gonna get bogged down on the details. I'd then give my vote to Bill on account of more diverse abilities and probably far superior intelligence.
Bill can do that, but unlike Tabuu, Master Hand also has hax AND AP.
Basically Master Hand is > Smash Arceus who is > Smash Dialga who is Low 2-C by breathing.
The bad news is whatever Master Hand starts off with is completely random, he can start by trying to fan Bill (which would do nothing) or he can just punch Bill in the face. He can slow Bill to a crawl, or try to poke Bill. He can summon 500 Low 2-C Kirby's, or sweep the ground.
Master Hand doing random stuff is most likely a gameplay mechanic. I don't think he would use the perfect hax combo to win, but he will poke at Bill causing him to explode from the ap difference.
Intelligence:Nigh-Omniscient (Is said to know "lots of things", such as the truth of many well-known conspiracies as well as future events, like the destruction of Gideon-bot and that Gideon Gleeful would go to prison. Bill is also able to look through the eye of anything that is made in his image, allowing him to know what occurs even when he isn't around. Is aware and can view infinite versions of himself in infinite timelines and knows of the past and future. Him not seeing his own defeat is likely PIS)
Weaknesses: Bound inside of Gravity Falls due to it being an incredibly powerful magnet for weirdness. His Regenerationn seems to take a bit of time as he complained about how long it took him to regenerate his eye back but is likely PIS. If he enters another being's mind, certain methods can be used to erase him. However, as hinted by clues such as a hidden incantation Bill spoke in reverse, he can eventually return from being erased {In short, barring PIS, it is mostly existence erasure}
Master Hand's votes should be removed for lack of proper reasoning particularly @Edwardtruong2006, @Paulo.junior.969, and those who voted for these reasonings. It seems that their arguments stem from Bill's past profile. Now, Bill has been updated so these arguments are flawed.
Bill got more haxes and abilities as such as law manipulation, precognition, mind hax, transmute hax, death hax, and other to win as Master Hand got no resistances.
Master Hand got no way to bypassed Bill's regen.
Also 500 baseline Low-2C are unquantifiably weaker than At Least Low-2C and Master Hand's abilities are not hax for tier 2 being. For @Paulo.junior.969's reasonings, both character are above baseline and have the same tier so there is no oneshot.
This fight looks like a decisive win for Bill or maybe a stomp.