User blog comment:DYBAD/Character Sheet/@comment-25417020-20141116202051/@comment-5265497-20141119203221

Deathwish, I'm going to be candid here, you started it.

TOAA being more powerful than the explicit second most powerful being means he is the most powerful, that's why he is able to claim it. He hasn't been challenged through all of the Marvel continuity and there was never any in-universe ambiguity regarding his omnipotence, unlike with PR Beyonder, who has notably also been described as nigh-omnipotent several times in the story. Nobody throughout the entire history has been canonically mentioned to be more powerful so his cosmic placement is highly implied.

And again, no matter what he does, an apparently, even if the author told you himself, you still wouldn't believe he was omnipotent. Context matters just as much as feats do in any vs. match and you used it to see that he is an immensely powerful cosmic entity but you just refuse to believe he is the most powerful, and again, it's because your meta-narrative interpretation of fiction.