If player A has the winning strategy, then it must be because he knows how to specify a number that is larger than than that needed to exceed the volumetric size of the Universe, while if player B has the winning strategy, it must be because he knows that the universe has a size at least as large as any size that could be denumerated by A.
Wherefore, A could have a winning strategy only if the universe is finite, and B could have a winning strategy only if B knows its size to be at least as large as anything A could specify.
I don't see how this is equivalent to the question whether the universe is finite or infinite; if you do, please elaborate, instead of merely telling me that I don't understand.