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The Infinity Gauntlet allowed Thanos to wipe out half the life in the Universe with a snap of his fingers. Melkor was able to create the concept of discord, but he was still nothing to his master, Eru Illuvatar, who was the one who created the universe. The Infinity Gauntlet allows Thanos to destroy the entire universe and even multiple universes, as well as allowing him to destroy other Cosmic Entities (like Melkor's prime form) and become a God, as powerful as the being who mastered Melkor. Melkor may be more evil, by a landslide, but Thanos would happily kill Melkor and likely steal all of his power and become even more powerful.
But Melkor is more powerful than all the other 14 valar combined, killing other cosmic entities doesnt make any difference to him. And to erase Melkor it'd be hard to go through Eru for that. Also, Melkor altered most of the concepts in arda, he would likely do the same against thanos. My vote is for Melkor.
and about Eru's tier, it says Unknown for a reason, we dont know his exact strength. And he created every single concept in the Legendarium (The Tolkienverse) so through this logic he'd be close to a High 1-A tier:
"A character can by default only influence those concepts he has shown to influence. Only High 1-A or above characters can be assumed to completely manipulate all concepts."
He didn`t create just the universe, he created existence itself, everything outside Ea doesn't exist or has its own comprehension for any other being exept Eru. The Timeless Halls is a good exemple.
"Therefore I say: Ea¨! Let these things Be! And I will send forth into the Void the Flame Imperishable, and it shall be at the heart of the World, and the World shall Be; and those of you that will may go down into it.'"
- Eru Himself
"'Il├║vatar was the first beginning, and beyond that no wisdom of the Valar or of Eldar or of Me can go.'
'Who was Il├║vatar?' asked Eriol. 'Was he of the Gods?'
'Nay,' said R├║mil, 'that he was not, for he made them. Il├║vatar is the Lord for Always who dwells beyond the world; who made it and is not of it nor in it, but loves it.' "
― The Book of Lost Tales Part One, "The Music of the Ainur"