Like my fave said that it isn't a competition. She doesn't have to "win".
10+ years since Beyonce's first solo album or 15 years since Bills Bills Bills. That's a long career and Beyonce still can slay. My fave would probably retire before hitting 15 years since IKAG.
Katy created an template on how to release stuff and use the Internet for the labels with the TD era. Beyonce went beyond that and made a bold statement, she can release it directly to iTunes and uses only the Internet. The labels can start fearing other artists realising that they don't need the middleman doing promo for them or convincing shops to sell the CDs.
Katy has the singles and in the long run a decent amount of albums sold. Beyonce has the album opening week sales and good album sales.
Beyonce's tour is definitely bigger than Katy's CDT
(Kept the ticket price deliberately low to convince people to see her and that she can sing.). Prismatic tour receipts can be checked at the end of next year. It depends on how her weakest market (Europe) responds. Europe is crucial for a long career, America will move from one hype to another.
So far: Beyoncé
End of 2015: To be determined.