New char, time to get up to date on the strats in this matchup.
On start she shouldn't be too bad to deal with..you can zone her freely with 214D or D~C depending on spacing, poke at range, playing the normal zoning game. You really want to stay away from the corners though, if you get caught you will take considerably more damage if you are near one. If possibly try to force her into a corner instead. Can't get too predictable with your poking either, because she can parry and get in fast. (Plus like 800ish damage for free)
Her hitbox is similar to Ragna's, on corner loop you want to start with a TK7 and then optimally alternate when necessary between 7 and 9.
An annoying thing about this matchup is her 3C, she can hold it and use it to advance towards you, similar to Tao's crawl it goes under your projectiles. Even if you try to j.2dd to hit her the spacing must be very accurate. 236D can block this option out for her and force her to wait it out / jump in. Pretty sure it's punishable on reaction by 3C and 236B too.
Once she gets 50 heat you need to be very careful. I'm sure many of you know this by now but your zoning options become unsafe unless you are a FULL screen away from her, she can punish anything you do on reaction because her Big Bang Smash super freezes time while it charges up. I would advise against using 214D~C especially because Makoto can just run up to close the distance and hit you with super were your opponent so inclined. Her heat gain is very fast..always be wary of it. If you are close enough you CAN knock her out of the startup with a fast move. 5a/2a etc.
The majority of Makoto players will choose to end a parry loop with a 2D. This is untechable until you hit the ground, they will try to mix you up, you have no choice but to play her oki game.
She can fullscreen parry your 236236D super, also~ One parry will autoparry the whole thing. Although..in the situation, they're probably more likely to just IB for the meter.
Her orb attack can stop your projectiles if they touch and if you block it on level 3 charge it'll take a primer.