He can still have a 3D existence with 11D power, or is that not true? If so, Simon would still have his limitless spiral power, and be High 3-A EoS
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So not only they are abstract, they are also acausal, since all of the emotions of the member of Tengen Toppa Dai-Gurren in the multiverse manifest into drills, which combine together into a being that transcends fate and causality. Just like TTGL, a mech manifested by thoughts and all GLs in the multiverse, a non-physical gunmen with unmeasurable size, might be reason why they are capable to pilot TTGL, even though you can argue they only have NPI but I'm damn sure that's not the case.
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But unlike Simon they don't seem to be fused with their respective universes (they don't have this feat anyway). If we accepted that they indeed are abstracts, then I think Low-Godly regeneration can stay, Infinity Big Bang Storm don't disintergrate physical bodies since they don't have ones. Or, we can put them at High but you still need an abstract attack which stands above body, soul, and mind.
Not entirely related, just gonna tell you cuz I think it's quite interesting. When the battle ends, everything returns to normal, so are their abstract existences, higher dimensional manipulations/existences, etc, gone. So Simon is no longer to be as one with his multiverse and you can say that EOS Simon is a fodder in comparison to Post-Apotheosis, he is 3D at the end, not 11D (which is consistent).
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