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This is different from the ongoing upscale CRT and is focused more on Naruto vs Toneri so there won't be any confusion. Plus I didn't want to derail that thread.
Part 1: AP
KCSM Naruto in the last is shown to be around a similar level to TCM Toneri (355.31 exatons). Once Naruto reverted back into base, he channeled his KCM chakra to his fist and proceeded to overpower GWRE (355.31 exatons) and one shotted TCM Toneri. This shows that Base Naruto + concentrated chakra > KCSM Naruto.
Naruto has shown to be able to do the same thing in SPSM. Since the Toneri feat was done in base, SPSM Naruto + concentrated chakra should be at least (355.31 exatons x 10) because SPSM is stronger than sage mode which gives a 10x multiplier.
Was Naruto using sage mode when one shotting Toneri?
Nope. Naruto was not using Sage mode when punching Toneri. To get a 10x multiplier the user has to be transformed, while Naruto was shown to be in base. Arguing otherwise would mean that base Naruto post Pain Arc is consistently = to sage mode, which makes no sense. This also defeats the purpose of sage mode's importance in beating Juubi jins as you're basically saying base Naruto's attack's can be enhanced with senjustu without going into sage mode and are 10x.
Further proof is against Madara, where Naruto does the same attack but this time it is in SPSM and not base, showing The Last Naruto can further power up by going into sage mode and SPSM.
Base Naruto does again vs fused Momoshiki. He wasn't even transformed beforehand, unlike against Toneri, further proving channeling KCM chakra to your fist has no correlation to SM.
In conclusion
Naruto was in base when he overpowered Toneri. A user has to be transformed to get the 10x buff, which Naruto wasn't and is further solidified by War arc Naruto doing a similar attack, but this time in SPSM rather than in base.
Scaling chain
TCM Toneri (355.31 exatons) = KCSM Naruto < Base Naruto + concentrated punch (overpowered TCM Toneri) < SM + concentrated punch (10 x 355.31) =< SPSM + concentrated punch (at least 10 x 355.31)
Part 2: Durability
Juubi Madara's TSB was able to tank SPSM Naruto's concentrated punch, so all TSB users should scale to 10 x 355.31.
Note: When TSB's were broken it was done so from the inside using their creator's body e.g Guy broke Madara's TSB from the inside using Madara's body. Naruto broke Toneri's by pushing his body with a rasengan despite Toneri's TSBs tanking multiple giant rasengans. So no anti feats there.
Proposed ratings
The Last base Naruto
AP: Unknown (Far stronger than his previous Base Form, but to what extent is unknown due to him regularly borrowing power from his other forms), 5C with chakra enhanced strength
New Era base Naruto
AP: Unknown (Far stronger than his Base Form in Part II, but to what extent is unknown), 5C with chakra enhanced strength
Teen SPSM Naruto
AP: Moon level+ (Stronger than his Kurama Sage Mode from "The Last".....), Low 5B with chakra enhanced strength
Juubi Madara, Juubi Obito, Teen SPSM Naruto, Hagoromo, Hamura, Toneri
Durability: Regular Moon level - Moon level+ ratings, Low 5B with TSBs
If necessary other character scaling can be dealt with later, this is just for the punch getting accepted
Part 1: AP
KCSM Naruto in the last is shown to be around a similar level to TCM Toneri (355.31 exatons). Once Naruto reverted back into base, he channeled his KCM chakra to his fist and proceeded to overpower GWRE (355.31 exatons) and one shotted TCM Toneri. This shows that Base Naruto + concentrated chakra > KCSM Naruto.
Naruto has shown to be able to do the same thing in SPSM. Since the Toneri feat was done in base, SPSM Naruto + concentrated chakra should be at least (355.31 exatons x 10) because SPSM is stronger than sage mode which gives a 10x multiplier.
Was Naruto using sage mode when one shotting Toneri?
Nope. Naruto was not using Sage mode when punching Toneri. To get a 10x multiplier the user has to be transformed, while Naruto was shown to be in base. Arguing otherwise would mean that base Naruto post Pain Arc is consistently = to sage mode, which makes no sense. This also defeats the purpose of sage mode's importance in beating Juubi jins as you're basically saying base Naruto's attack's can be enhanced with senjustu without going into sage mode and are 10x.
Further proof is against Madara, where Naruto does the same attack but this time it is in SPSM and not base, showing The Last Naruto can further power up by going into sage mode and SPSM.
Base Naruto does again vs fused Momoshiki. He wasn't even transformed beforehand, unlike against Toneri, further proving channeling KCM chakra to your fist has no correlation to SM.
In conclusion
Naruto was in base when he overpowered Toneri. A user has to be transformed to get the 10x buff, which Naruto wasn't and is further solidified by War arc Naruto doing a similar attack, but this time in SPSM rather than in base.
Scaling chain
TCM Toneri (355.31 exatons) = KCSM Naruto < Base Naruto + concentrated punch (overpowered TCM Toneri) < SM + concentrated punch (10 x 355.31) =< SPSM + concentrated punch (at least 10 x 355.31)
Part 2: Durability
Juubi Madara's TSB was able to tank SPSM Naruto's concentrated punch, so all TSB users should scale to 10 x 355.31.
Note: When TSB's were broken it was done so from the inside using their creator's body e.g Guy broke Madara's TSB from the inside using Madara's body. Naruto broke Toneri's by pushing his body with a rasengan despite Toneri's TSBs tanking multiple giant rasengans. So no anti feats there.
Proposed ratings
The Last base Naruto
AP: Unknown (Far stronger than his previous Base Form, but to what extent is unknown due to him regularly borrowing power from his other forms), 5C with chakra enhanced strength
New Era base Naruto
AP: Unknown (Far stronger than his Base Form in Part II, but to what extent is unknown), 5C with chakra enhanced strength
Teen SPSM Naruto
AP: Moon level+ (Stronger than his Kurama Sage Mode from "The Last".....), Low 5B with chakra enhanced strength
Juubi Madara, Juubi Obito, Teen SPSM Naruto, Hagoromo, Hamura, Toneri
Durability: Regular Moon level - Moon level+ ratings, Low 5B with TSBs
If necessary other character scaling can be dealt with later, this is just for the punch getting accepted
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