I was pinged to comment here, may I have a TLDR summary?
Anyway
Arguments:
Per-Punch Absorption
The claim that Nomu’s absorption works off a “set defense stat” has been addressed as follows.
The logic if a set defense stat falls apart when actual number are put to it in any way. Using Qaws example, 99 vs 100 and 159 gives a 1.6x difference, but a 699 vs 700 and 759 gives a 1.085x difference.
This makes the actual grounds of the argument shaky, but what really creates mass assumptions and out of the box reasoning is that All Might would had to have done this math in the first place. Despite Kirishima’s statement about the regeneration and how All Might defeated it, it’s simply a wild assumption to believe that All Might could pinpoint how much damage he was doing vs how much was absorbed, so accurately that he could tell how many hits his Prime would take, in a manner that requires him to do that for EVERY PUNCH.
This explanation for the occurrence simply requires far too many assumptions to be comfortably usable. This argument from TheRustyOne sums it up quite well.
SPOILER: RUSTY VS PER-PUNCH ARGUMENT
Statements
The statements given by every character so far do not create any sort of contradiction to the 60x multiplier.
Many statements for All Might’s power or characters “as strong as All Might” or “not as strong as All Might” revolve around varying perceptions of the character, with the most important perceptions of that power only able to come from All Might himself and Shigaraki in the final war, as he is the most explicit about the state of All Might he refers to.
Other than All Might and Shigaraki (and I suppose Hawks data book statement), most other statements are incredibly vague about what version of All Might they are referring to, bouncing back and forth with no clear indication if the person talking is referring to his Prime or not, or even if they’re a credible source given All Might has been trying to keep his power under wraps.
Feats
No feats disprove a 60x multiplier, which is at times more important than any statement. The gap presented between All Might and everyone else, through a feats only perspective, can come from Complete Shigaraki, who tanks, mocks and one shots everyone that comes before him. He is the only character shown to be so otherworldly powerful compared to the other characters that they can’t even scratch his skin or damage him in any meaningful way, to the point that even a character like Mirko who can tear chunks out of the supposedly deadly High Ends is nothing to him.
Conclusion
There is so far no alternative, simpler answer to the All Might vs Nomu statement that results in something contradictory to the 60x multiplier being valid.
There are no statements that can be used to claim Prime All Might isn’t 60x stronger than everyone else, and when searching for statements SPECIFIC to Prime All Might, they all come back to a character that can tank, one shot and slap around every other character in the verse.
The feats for characters on Prime AM’s level only exacerbate the clear jump in power he has over them. His level of power is such that characters cannot even scratch his skin with their attacks, that even when they combine their attacks into a massive cannon, they are mocked that they thought it would even work. No character was meant to even fight a Prime All Might level character, as that job was meant to be left to, you guessed it,
a different Prime All Might level character.
So the only logic I can garner from all this is that the 60x is valid until a simpler, not assumption heavy alternative is presented, and that it is not contradicted in anyway by the manga( through either statements or feats.
Shorter version:
It’s currently, as shown at the bottom of OP, 2 mods vs 2 mods (and Therefir as a Content Mod), but the arguments against the OP have been quite soundly disproven.
Essentially, a character makes a statement that implies a 60x multiplier based on the number of hits it took to defeat another. This resulted in the “Total Energy argument” wherein the 60x is possible, and takes into account the characters Intelligence and actual ability to calculate his own power, in an incredibly simple manner consistent with his thinking.
The alternate explanation and attempt at a debunk was the Per-Punch argument, which is rebutted to in the above replys.
Beyond that, the only arguments agaisnt the 60x multiplier was inconsistency, which could not be proven and instead is heavily supported by the incredibkg massive gap between the proposed 60x character and other characters. The gap being so large that other characters cannot even scratch his skin when combining attacks.
As such there is no running argument against the multiplier and everything given, even by the opposition, does nothing but support it.