ProfessorKukui has asked me to post this for him in his behalf. The following is not my opinion, but rather his.
"Okay so what I wanted to add in to the discussion was a point I have regarding "Immunity".
While I agree with Dragons thread for the most part, there is something I think should be considered. For Immunities, I personally think that they should be separated into 2 categories. "Effect" and "Power". Because immunities seem to be only immune to the effects of the opponents attacks, not the overall attack itself. Like if character x for example is 5-B and has "immunity to fire manipulation" and is pitted against character y, who is 4-C and uses fire based attacks powerful enough to burn away entire stars. In this scenerio, character x wouldnt be burned by character y's fire attacks because he's immune to being burned by fire, but because the power of the fire attack is far far above his 5-B tiering, he would still be one shotted by the attack regardless of the immunity.
Obviously that example was very hypothetical, so to help explain more i'll use actual characters this time to explain it better. Lets take....Groudon and Thor.
Now, in Pokemon, Groudon has immunity to electricity manipulation because electric type moves have no effect on ground type pokemon. Obviously, it's a massive NLF to say Groudon would no-sell any eletrical based attack from Thor, whos 4-B to 2-C with his attacks. So to help solve the problem, think of this from a different approach. Even if the attack is electricity based, the power and energy of the attack itself is still multiple tiers above anything Groudon has. So when we say Groudon is "immune" to electricity, all that should mean is Groudon can't be electrically shocked by anything. But that doesn't mean the force and strength of the whole attack wouldn't kill it in the end as it would. In other words, Groudon in this situation would only have immunity to the effects of the attack, not the power. He can prevent himself from being electrically shocked, but because he's no where remotely close to Thor's power level, the attack's power would make Groudon's immunity useless and still kill it.
TD;LR- "Immunity to x" should apply to only the effects of an opponents move instead of the entire technique and be decided to work/not work depending on the power difference between yourself and your opponent. Nulling the effectiveness of the ability doesn't mean you can stop the force of power from killing you. So if your 5-B and are immune to matter manipulation, and a character that uses matter hax to a 5-B extent faces you, your immunity should be fine as the opponent isnt stronger than you by a big extent so you can take both the moves effects and it's power. But it would be useless against matter manipulation that works on stars since its tier 4 power. Same effect, but different levels of force you can't hope to stop and suggesting you could is what becomes the NLF.
Hopefully this makes sense. Obviously if no one agrees, its completely fine with me. I just wanted this to be seen, while im away, before the thread gets potentially concluded."
Thus concludes his input he asked me to post.