I didn't even know this thread existed, and I've seen both Bill and Louie live quite a few times. Ultimately, I give it to Louie. Mainly because his material is more relateable to me than Bill's. And most of that is the parent perspective. Bill comes close with his jokes about Chloe, his Pitbull (I also have a pit), but the overall father approach of Louie takes the prize. Both are really fucking funny, though.
Patrice Oneal was my favorite though. He was prolific, and I'm glad I got to see him easily 2 dozen times before he died.
EDIT: Oh, I was at the Tweeter Center for the Opie & Anthony Traveling Virus show that launched Bill's massive popularity. Unfortunately, I was drunk and mostly passed out when he was on stage, so I don't remember much of it. Fortunately, someone made a video.