As memory serves, both men have tapped out once before in there carrier, however when you look at what both men have been put through' Foley comes out as the clear winner.
There is almost nothing Taker can do to Foley, short of setting him on fire, that he didn't do in the famous HIAC match, and I don't remember Foley giving up after either decent from the cell.
If I was actually booking this, I'd have it go 30 minuets and then have it officially declared a draw, but if we're forcing a winner, then I have to give it to Foley.
Mick is like a banana, you can bend it, bruise it, burn it, break it, eat it; it's still not going to say "I Quit".
Mick wins after taker says "I Quit" simply because he wants to go home.