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Continued from here, these are the current arguments for 3-A:
Goyan all but stating that Spiral Heart Splash Star is on par with the big bang
After Goyan destroyed the planet, there were no stars visible, implying that he destroyed the entire universe, or at least part of it
As Goyan predates...
Base Bloom and Egret, Bright Michiru and Windy Kaoru versus all Doppelgangers.
Cure Bloom/Cure Egret/Michiru Kiryuu/Kaoru Kiryuu:
Doppelgangers (Medaka Box):
Inconclusive: 2 (Firephoenixearl, Iapitus The Impaler)
Tier
Between Splash Star and Doki Doki's big bang statements, I think it's safe to say that all cures (and those who scale to them) are 3-A/low 2-C in their "All Stars" keys (while Cure Bloom, Cure Egret, Michiru Kiryuu, Kaoru Kiryuu, Goya, and Parthenon Mode Cure Heart are, in general).
How...
In the last episode of Splash Star, Goyan states that he predates the universe, would this mean infinite speed?
He also compared "Spiral Heart Splash Star" to the big bang, and briefly withstood it, would this mean universe level attack potency?