Dam, I have way fewer disagreements then I thought I would. Though I still have a decent amount.
I don't think Night Guy is just Low 5-B+, as it's not like he just damaged Madara, Night Guy legit
blew a hole through the entire portion of Madara's body that Guy hit, and Madara stated that he almost died. Unless by Night Guy you mean 8th Gate Guy, in which case I agree. But then maybe saying Low 5-B+, far higher with Night Guy would be better, or maybe straight up 5-B as Night Guy MASSIVELY upscales from Juubidara's durability, and this is consistent with SPSM Naruto's Lava Rasenshuriken doing
comparable if not lesser damage to Madara.
I believe SPSM Naruto and Rinnegan Sasuke should be separated into different forms, as they clearly progressed throughout the fight as they adjusted to their new powers (similar to EMS Sasuke growing from MKCM Naruto level to either MKCM2 or BSM Naruto level). At first, they were pretty relative to 1 Eyed Juubidara, with him being able to
block Naruto's strike,
tag and damage him, and
briefly withstand the force of Naruto and Sasuke's Rasengan and Chidori hitting him. As you said, they then displayed relativity to 2 Eyed Juubidara, but Kaguya
instantly manhandled them with no difficulty, with Sasuke even noting that
her chakra was on an entirely level from Madara's despite seeing 3 Eyed Juubidara. Then later, Naruto
traded fists with her before being overpowered, which still showed her superiority, but not to such an extent as before. And while I'm not sure if this was more Black Zetsu or Kaguya, Naruto
overpowered the grip that was stealing his and Sasuke's chakra. While this was somewhat offguard, he did
damage Kaguya with just a normal punch. And with an amp from Kokuo, he just
blatantly scales above Kaguya's physicals, and his
Naruto Ultimate Barrage pressured her enough to make her flee into another dimension. Naruto and Sasuke also
withstood the ultra heavy gravity dimension that
affected Kaguya, potentially giving them somewhat comparable durability or at least lifting strength to her.
Sasuke's Chidori made her change the dimension to flee it, implying it would've been able to damage her, and
his Perfect Susanoo punching even at an awkward angle that wouldn't allow it to put its full strength in the swing sent Kaguya flying away, in addition to her feeling the need to
evade his sword swing. Then
Naruto's Rasenshuriken Barrage caused bruises and scratches all over her body, with
the databook further implying it had a significant effect on her. All around, it's quite consistent for EoS Naruto and Sasuke to scale low end relative to Kaguya (although mostly Naruto since he had far more feats against her). So I'd propose either separating their Teen Six Paths versions into 3 keys or saying "
Small Planet level+ upon first obtaining Six Paths powers,
Planet level while fighting Dual Rinnegan Jūbi Jinchūriki Madara,
even higher while fighting Kaguya."
For The Last, I'm sure you know about the statement of Toneri being
the strongest enemy already and doubt its reliability, but the only real counterargument is Kaguya being a greater threat in Boruto, but she was a greater threat due to having greater power in comparison to the heroes at the time. While Kaguya was stronger than Naruto and Sasuke combined, Naruto alone was relative/stronger than Toneri in TL, making him a smaller threat relatively speaking. About Sasuke, you said he has no feats and statements, but TL novel actually stated he was
Kakashi's strongest student, pitting him above TL Naruto.
Sasuke's not relative to Kinshiki. That's only 3T Sasuke. EMS Sasuke was able to
tag and send Fused Momoshiki flying with a punch even after he noticed him and
slashed apart his dragon attacks. He's also
consistently stated and implied to be Naruto's equal.
Koji is definitely being wanked. For one thing, Jigen was actually stated to be at
LESS than 10%, not even 10%. Despite this, Base Jigen
matches him consistently in terms of physicals, only ever being at a disadvantage due to Koji's versatility and skill. Base Koji being above Delta is far too vague a scene to use concretely, when
that hand sign has been used before for a sealing jutsu, which isn't really implicative of AP. And him scaling below 10% Base Jigen definitely shows he's not on SPSM Naruto's level, cause Naruto
forced Jigen to go Karma V1 after
kicking him away, implying he was at least relative to FP Base Jigen, if not superior. So SPSM Naruto and Delta should be more than 10x stronger than Base Koji. At best, it's SM Koji who's 5-B via scaling very minusculy to Isshiki. He's still below FP Naruto and Sasuke though, as it was stated
they were the only ones who had a chance of stopping Isshiki, and that they have the
greatest fighting power, which wouldn't be the case is Boruto Era Kakashi~/>Base Koji>Delta~SPSM Naruto. Although I will say that there's a caveat to this I'll mention when I get to Naruto and Sasuke again shortly.
I don't have any problems with Isshiki scaling over the ETSO, and I agree, but I disagree that no other characters would scale with him. While Naruto and Sasuke were clearly weaker, they were able to at least pose a mild threat to Isshiki, with
Naruto's clones attacking eliciting an exclamation mark from him and making him dodge, Naruto
suppressing him with his chakra arms,
forcing him to use Daikokuten to stop Sasuke, and
Sasuke stopping his rod stab. In addition, they have
many,
many,
many,
many,
many,
many,
many,
many durability feats against him. Considering Karma V2 Jigen had a better performance against them despite being far weaker than Isshiki, I'd like to propose that like in their teen states, Naruto and Sasuke got stronger since the Jigen fight, as that resolves this seeming contradiction, and would at least allow SM Koji to scale to/above Jigen fight SPSM Naruto (still disagree though, since Amado's statement should've been made with knowledge of Pre-Jigen fight Naruto and Sasuke's strength).
For Kawaki, I think
this statement is good as supporting evidence, and I agree with his scaling in general.
The rest I mostly agree with. I'll just add that I think EoS Sakura should also somewhat scale to EoS Naruto and Sasuke, rather than just Boruto Era Sakura. She
provided enough chakra to Obito to power his dimensional Kamui, something he stated
a SPSM Naruto clone on its own wouldn't be able to, despite Naruto only having one clone out at this point (so it's not like you can argue the chakra was too vastly dispersed) and Naruto's clones being able to
previously fight on par with 2 Eyed Juubidara's Limbo clones. Just in case you still don't believe the clone had any amount of chakra and is incredibly weak, it was able to
dodge an attack from Kaguya before
being hit offguard. I know this isn't a speed thread, just saying that if his speed is God Tier, his AP and thus chakra should be around that tier as well. This is consistent with, as I showed above, Sakura withstanding the heavy gravity dimension affecting 5-B characters. Then there's
the infamous Kaguya punch, which, while not a blitz like some will meme about, is definitely a great AP feat, because even if you argue Kaguya was offguard, she was an
exponentially stronger Kaguya than the one Naruto punched offguard, and Sakura
still did more damage. So in terms of physical strength, EoS Sakura>EoS SPSM Naruto, which is consistent with
the databook statement of her not falling behind Naruto and Sasuke. EoS Base Kakashi and DMS Obito also survived the gravity dimension and were even able to
stand up and run around in it, so their dura probably also scales to God Tier. And SPC BZ Obito's low end relative to Pre-God Tree Juubidara for the reasons currently listed on Black Zetsu's profile and also because he had the strength to
pull out some of the Bijuu chakra from Madara, which Madara stated was related to strength.
Despite some disagreements, great work all around!
👁 
