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Tanking attacks mean you survive it without a single scratch on you.

Also, ETSB has no evidence that it even atomizes people, at best it only reduces them to dust. That's Mid-High.
 
Omimi said:
TSB >>>>>jinton = atomizes
Well that's probably High regen, but not even close to Low-Godly. And there's still the fact that Kaguya has had the regen upgrade thanks to ETSB.
 
I thought the databook had described that the Jinton is able to reduce the opponent to the atomic size. If so, this is the highest level of molecular destruction ... Being able to separate the molecules into atoms, which would solidly regenerate High.
 
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