Tier 1-A (Outerverse level):
Characters or objects residing in higher states of existence surpassing material composition as a whole, and who are therefore completely unreachable and inaccessible to any and all extensions of the aforementioned structures. Their superiority over such realms, as such, is purely "qualitative"; based entirely on the ontological quality and nature of their existence, rather than any quantitative or numerical principle.
A way to explain their superiority over "physical composition" would be to bring attention to the fact that all of the previous tiers can be expressed as the union of constructs of lower tiers. For example, a 4-dimensional spacetime continuum is at most Low 2-C. However, an inaccessible cardinal's worth of such spacetimes is well into High 1-B+. In spite of the extremely large gap in size between the individuals comprising this totality and the totality itself, the latter is simply the sum of all the former, and as such both ultimately reside in the same state of existence, and have continuity of composition within that state.
Likewise, even the Von Neumann Universe (As well as larger structures still) is still simply the union of many elements that, individually, are smaller than itself. And the same applies to any mathematical space whatsoever.
A 1-A character or realm, on the other hand, fundamentally surpasses lower states of existence, with their sheer superiority not being expressible as the sum, union or permutation of anything in these lesser states. They, in other words, transcend lower existences to the point that those vanish into nothingness.
This tier can be extended into higher levels in the same vein as 1-C and 1-B. And should a character or object effect something equivalent to infinitely many of such levels, they should have a "+" modifier in their Attack Potency section (Outerverse level+).
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