I have to side with the Force of Nature here guys...First, let's just go with the simple fact that he is not just a being, but he is a entity on par with Death.
Let's next examine the fact he has the gun that can simply destroy matter and blink it out of existence entirely.
His ability to simply warp reality works with him, but Unicron's ability to exist in multiple universes at once is one thing Galactus does not have. It would be a universe shaking fight, but in the end, I think Galactus would win, simply by his inability to be destroyed by anything except his gun....which he can recall to his ship at anytime.
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