I'm not refering to Time as a Temporal Dimension, i'm refering to Time as a Concept
What i am saying is: The Concept of Time should obviously encompass all forms of time, regardless of their "size" or complexity, because despite being infinitely bigger and infinitely more complex, they are still forms of Time, hence they should logically be encompassed by The Concept of Time, for obvious reasons
That being said, a being who is unbound / predates this very concept should be Tier 1 by definition, since being unbound by the very Concept of Time would logically mean they are unbound by all forms of Time, because like i said in the sentence above, they are still Time, regardless of their size and complexity, hence they are still being encompassed by the idea of Time