Alright, I'm back. So, to address Pein's arguments, I'm honestly gonna be parroting a chunk of what was said by Lephyr and Deceived, as they took the words right outta my mouth. But, I promised a response, so here goes.
Grouping these together, because they all talk about how Zeref wants to "go back" and such, just explaining the different reasons why he wants to. Zeref saying this world will be destroyed with a new one taking its place, and Zeref saying he'll go back to 400 years ago aren't mutually exclusive things. He's destroying the current world, replacing it with his new one, and that new one goes up to 400 years in the past. Not a single scan you've sent has Zeref claiming he's rewinding time, whereas multiple scans show him saying the old world will be destroyed and that a new one will take its place.
Your first point in particular just supports my interpretation, as you show that it's a time reset. The part about "rewinding time" is never even said at all, it's something you claimed without it being noted at all in verse.
Simply put, your extrapolation of this is far less supported compared to mine.
These last two points are largely just asserting your position as true without proper support. No scan indicates he's rewinding time, and a lot of this is honestly just fluff. Yes, it contextualizes why he wants to do what he's doing, but that doesn't change
what he's doing.
In particular, you say "He indeed say things like "
this world is over" but that is in context of what he has said before which is him rewinding time", but not once does Zeref say he's rewinding time.
You said that.
To conclude this, I appreciate the context of explaining why he wants to do this, but none of it actually changes
what he's doing. Your assertion that he's just rewinding time is not supported in the series itself, as not once is this even remotely stated, whereas it's repeatedly stated that the old world is being destroyed and that a new one will take its place.
As such, it should be tiered, and it should be
Low 2-C