It does encompass all abstract concepts, Lee's profile is a good example. His
M.I.N.D space exists outside time and became
a dimension of chaos, allowing him to record all his deaths in his battle across infinite pasts and futures.
Yes, there are so many I can't even count them honestly. I can pretty much give multiple examples of her being immune to literally everything in the verse up until another Watcher/Observer is created. The first is, she's completely immune to M.I.N.D space as well as normal consciousness like being able to just
enter and exit the Commandant's mind. She's immune to the chaotic dreams of the Commandant after the result of them
being corrupted by the Punishing Virus. She's immune to all of Luna Oblivion's abilities (which include
type 1 CM and law manip), she's immune to all effects of the Hetero Tower which
manifest the entire spacetime continuum and all of reality as a whole, while also allowing someone to transcend it, etc. There are even more examples if this isn't enough.