Here’s a recent article by John Walton on this issue. it is more up-to-date than Hasel. You’ll notice that he cites Tsumura and others in objection to seeing tehom as the primeval opponent. Tsumura favors a Genesis polemic that more or less has Canaanite, not Mesopotamian, material in view (and its more of a rival cosmology / corrective than a polemic). I don’t think that the tehom view has been compelling undone by Tsumura, though I’m fine with a Canaanite backdrop instead of a Babylonian backdrop. Frankly, Genesis 1 really has more than one rival deity in its crosshairs than Marduk. Egyptian theology takes a few slaps in the face in Genesis 1 as well.
For those who have not read Walton’s book, The Lost World of Genesis 1, this article summarizes some of his more important ideas (and I still disagree with his take on bara’, though it isn’t essential to his idea in my view.