Overspace where abstracts like Living Tribunal resides in a 16 Dimensional Space which qualify for 1-B.
Regarding High 1-B scans:
1. Beyonder said Universe is many layered and has endless dimensions.
But "dimensions" is a synonym for "alt realities/universes"
2. Reed Richard moving through infinite dimensions.
Infinities dimensions weren't even explicitly mentioned as spatial ones here. more likely its suggesting crossroads is a junction infinite alt dimensions/realities. Reed Richard jumping from 4D space to Infinite D space suddenly is also a big contradiction. not even in guidebooks described negative zone as infinite dimensional or such thing.
3. This scan from Ghost Rider 2099 series was used to prove High 1-B, but the problem is, credibility of source. It mentioned randomly without any further context. the statement itself is kinda vague and not objective.
"X dimensional space" term could refer to alt universes and here is the best example.
4. "Infinite Levels"
But it is refering to bubble realities created by Hypercomputers which are real fantasies.
In fact., they aren't real.
also it says "us who can observe multiverse on infinite levels" mean humans can observe inf spatial dimensions? doesn't make sense. thus, could refer to infinite alt existences.
5. Actually I don't know how "infinity beyond infinity" prove High 1-B? (seen used to prove High 1-B ranking)
6. Only scan that actually mention about infinite dimensions is this, but there is no evidence whether they have qualitative superiority. you can't use other comic series as evidence to prove since this version is limited to "Secret Wars 2", also other abstarct beings are below than PR Beyonder and doesn't scale to him. However, this is invalid now due to being a retcon.
7. In Georg Cantor's transfinite series, Marvel Multiverse was stated to be 3D with other Higher Dimensional Universes upto 6.2 likely 1-C,Complex Multiversal level.
Summary:
Cosmology ranges from 1-C to 1-B, but there is no consistent evidence for qualitative superiority of those dimensions. another main problem is the relevancy of scans that imply the qualitative superiority, I mean "dimensions" were mentioned in a random comic and "Q superiority" evidence is from another comic, written by another author. If someone can provide some consistent evidence for it, then 1-C to 1-B scaling is fine.