Black Sperm vs Makarov Dreyar: who would win?

Makarov Dreyar favored — Slight edge (~55%)

Black Sperm · One-Punch Man · Golden Sperm

Tier
6-A
Attack Potency
Continent Level
Speed
Relativistic
Durability
Continent Level

Makarov Dreyar · Fairy Tail · In X792

Tier
HIGH 6-A
Attack Potency
Multi-Continent Level
Speed
Relativistic, up to Speed Of Light
Durability
Multi-Continent Level

A heuristic estimate from normalized VS Battles Wiki stats: tier, attack potency, speed and durability.