I think Fat Beats is receiving a lot of unfounded criticism due to his accent, but he actually came with the better punches in this battle. The flip Fat commented on Gas complaining about EQ, and then Fat was like "your second verse was a whisper, your first my speakers nearly blew" was hilarious and quite true.
Also people asking about what 'cide' he commited. Deicide, as in killing a God. That's actually a good line.
Gasmasq came in arrogant like he always does since he has enough dickriders to float him to the next round, but it was really a poor showing. Sure his flow was better, but why do people care about that when there's hardly any substance. I'll take a mediocre flow with tons of substance over a good flow with little substance any day.
My vote would go to Fat Beats. Sorry dude you got screwed because people don't like accents :(.