I absolutely do not agree with this
First off, kaguya manages to reform her body after being reduced to a mass of unstable chakra and we know she reformed her body rather than just reset the transformation because her arm, skin and clothes were all back to normal, black zetsu pointed out that there was absolutely no human form in the chakra massp
And even asides that, the mere fact she was going to survive her etsb dimensional bust literally tells it. She even says it there AFTER forming the ETSB "I am immortal". TSB users can't control their orbs of they are separated over a certain distance which is how juubidara lost most of his orbs, her running before it exploded makes no sense, and she NEVER hinted at leaving
The argument that she was immune to the orb again, make no sense, TSBs can't passively erase a senjutsu person or object via just simple physical contact, we saw this when gamaken fired his toad oil, that's how they even came up with the strategy to use senjutsu, it does NOT mean that a tsb spear won't pierce the living daylights out of them, juubito had to guard from his own tsb explosion despite literally holding a tsb staff and wielding a tsb sword at various times. Let's even assume that she was miraculously immune to the ETSB explosion, it was going to destroy the entire space time...how exactly would she survive that without attributing it to her immortality/regeneration? What is she resistant to space time destruction now too?
Finally, kaguya not regenerating instantly from Naruto and Kakashi - both having access to six paths senjutsu, doesn't take anything away from her...Madara got sliced in half via a much weaker attack from Sasuke than what kaguya took, and didn't regrow it till some time later, even a simple bruise to his limbo from Naruto's tsb staff didn't heal immediately, it is very
- Kaguya is not immune to etsb explosion nor is her AP high enough to tank something of that magnitude
- She certainly isn't powerful enough to tank a space time destruction attack
The very simple answer is that her immortality -the highlight of her abilities and a fact she blatantly points out after creating her etsb- the reason for this,