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Nekron
Nekron is a physical manifestation of the concept of death as a cosmic certainty, being born from the shattering of the Emotional Spectrum and serving as the Emotional Embodiment of Black; Death. He is the direct counterpart to the Life Entity, and the ultimate opponent of all life that exists...
vsbattles.fandom.com
Currently, it is;
Low Multiverse level, possibly Multiverse level+ (Literally laughed off an attack from unrestricted Captain Atom).
However, Unrestricted Cap Atom is only Low 2-C feats/ap wise. So, I think we should just change it to something like "Comparable to Ion" or something.