User with this ability either is or can transform into an transcendent aliens, beings who are so advanced that they can be confused with Deities by lesser creatures. Such aliens are often said to have influenced evolution on countless worlds and may or may not be the first and most advanced sentient species in the universe. Sometimes they can even go beyond their universe, becoming multiversal beings.
As the supreme leader of Race X, the Gene Worm (Hλlf-Life: Opposing Force) is an Alien of godly power, able to terraform planets to fit the need of Race X.
Knull (Marvel Comics), God of the Symbiotes.
All-Black (Marvel Comics) is the first Symbiote created, and wields enough power to kill beings as powerful as the Celestials...
...and make Gorr, a mere mortal, powerful enough to compete with gods like Thor.
Kaguya Ōtsutsuki (Naruto), The Mother of All Chakra.
The FAR/First Ancestral Race (Neon Genesis Evangelion) are the ancient precursor race ultimately responsible for the existence of both the angels and humans, and capable of a level of technology beyond any hope of understanding.
The Ori (Stargate Franchise) are ascended beings that have cosmic powers and immense knowledge of the universe.
Alien Maxwell (Valkyrie Crusade) is an alien goddess. she is also known as the Dark Empress because of her dreadful power.
Alien Ildanach (Valkyrie Crusade) is an almighty alien sun deity.