The group that benefited most from the decisions in McCulloch v. Maryland and Gibbons v. Ogden is the federal government.
In McCulloch v. Maryland, the Supreme Court upheld the power of the federal government to create a national bank and ruled that states could not tax federal institutions, thereby reinforcing the power of the federal government over the states.
In Gibbons v. Ogden, the Court ruled that the federal government had the exclusive power to regulate interstate commerce, which limited state powers in this area.
Overall, both decisions strengthened federal authority.