Ulla Euleus Hecmatika (Kami-sama no Inai Nichiyoubi)
Mana Eimiya (Choudokyuu Shoujo 4946)
Misogi Kumagawa (Medaka Box)
Mard Geer (Fairy Tail)
Wally West/Flash (DC Comics)
Trafalgar D. Water Law (One Piece)
Lille Barro (Bleach)
Professor (A Certain Magical Index) through Mimosa.
He (Ultimate Antihero)
Belphegor (Valkyrie Crusade)
Post-Flashpoint Clayface (Detective Comics)
Bambietta Basterbine (Bleach)
"The One Being Sought" (Code: Breaker)
Yuyuko Saigyouji (Touhou Project)
Kurumi Tokisaki (Date A Live)
With the microscopic machines known as Mimosa, the Professor (A Certain Magical Index) can disintegrate anyone cell by cell regardless of their durability.
"The One Being Sought" has such insanely amazing Swordsmanship skills that he can cut through anything regardless of its actual durability.
Ulla Euleus Hecmatika (Kami-sama no Inai Nichiyoubi) received a gift from her mother called "Idol of Murder" which can kill anything.
Yuyuko Saigyouji (Touhou Project) has the ability to end the life of any living being, from humans to Youkai. No resistance is permitted against this ability, and there are no exceptions in who it affects.
Trafalgar D. Water Law (One Piece) slicing through Vergo's Haki enhanced defenses...
...and using Radio Knife, enhanced version of amputation to slice through Trebol's sticky defenses.