It's NOT a draw! Samus can kill Mario, while Mario can't do anything! Mario literally can't do anything to Samus period due to her infinite invincibility and constant supersonic speeds PLUS limited item usage, Samus has infinite ammo on most of her weapons so she can keep the barrage up! Samus can also shoot entanglers around Mario, where they will home in and freeze around him holding him in place, then Samus can shoot a Darkburst near Mario's feet (so as to not miss thanks to the Close Call badges) and he will be pulled into a dark dimension where the atmosphere itself is deadly! How is THAT a draw?
There's no way this should be a tie. Samus will lose soon enough, but not against Mario. She has an option to kill Mario, while Mario has 0 options to kill Samus. Sooner or later, Mario will fall, while Samus will never fall. It's a win.
And how will Samus look like if she's being attacked? She's invincible, she can't be knocked back nor stopped unless she hits an obstacle. She can't be 'knocked back' by an item effect, she's invincible! She could even go Hypermode as soon as she saw Mario pull out a stopwatch WHILE she had Speed Booster invincibility, for DOUBLE invincibility action! And speaking of Hypermode, she could also kill Mario with Phazon, seeing as it has poison-like effects, yet aren't status effects, seeing as Phazon's a life form! And since Samus' stopped in time, her Hypermode countdown is also stopped, so she is infinitely invincible, and activating Hypermode then deactivating it whenever she desires doesn't consume any energy tanks, so she can do that indefinitely... And if she's frozen in time while invincible due to speed boosting, it's only fair to say that she remains invincible because she was frozen WHILE invincible. While Samus does all of this, she could also run away from Mario as soon as she saw him activating the stopwatch for A MILE (maximum supersonic speed, Mach1 < x < Mach5 is supersonic, a bit over a mile per second, I think it was 1.057 miles/second), and Mario can't POSSIBLY reach her before using up all of his stopwatches, considering he also has 'repel gels' and 'life shrooms'!
I don't know HOW it would be a tie. D: