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Is it said to be the "densed" or the "most durable"? That makes a whole differenceKachin Katchin is supposedly the densest material in the multiverse. So using Tungsten is a massive lowball, given its not even the densest material on earth. I would suggest using Osmium.
Another option would be neutron star material or nuclear pasta. Given every participant in the tournament is at least planet level and the strongest ones are comparable to gods of destruction I think it's worth considering.