(Note Dialga and Eternatus have had their bulk altered to match each other)
0 SpA Dialga Roar of Time vs. 0 HP / 0 SpD Eternatus: 229-271 (67.1 - 79.4%) -- guaranteed 2HKO
0 SpA Eternatus Eternabeam vs. 0 HP / 0 SpD Dialga: 237-280 (69.5 - 82.1%) -- guaranteed 2HKO
Eternatus is stronger than Dialga. It won't OHKO Arceus if it's specially defensive:
252+ SpA Choice Specs Eternatus Eternabeam vs. 252 HP / 252+ SpD Arceus: 297-349 (66.8 - 78.6%) -- guaranteed 2HKO
But Eternatus does have a shot if Arceus was physically defensive instead:
252+ SpA Choice Specs Eternatus Eternabeam vs. 252 HP / 4 SpD Arceus: 397-468 (89.4 - 105.4%) -- 37.5% chance to OHKO