I don't believe Kaguya being able to use normal TSO is contentious at all personally considering:
- Obito and Madara got access to creating them instantly after becoming the Juubi Jin.
- Compositionally all they are is a combination of 7 chakra natures condensed into a chakra ball with Six Paths Senjutsu, which we know Kaguya has access to via her databook and possession of the Juubi for SPC.
- The only Six Path Senjutsu user who had TSO but didn't show the ability to create a new TSO was Naruto who was also the only one who was not an actual Juubi Jin.
- She actually made one via ETSO, it's not like the IT Chakra provided her with new knowledge or new abilities, it was just raw chakra stolen from regular Shinobi, the conscious choice to manifest that into a TSO was still Kaguya's, Zetsu's matter of fact tone when describing ETSO further supports that.
I do however agree that EGVF doesn't have to scale above TSO in AP just because she chose to use one over the other.
Combat, especially in a series like Nard, isn't so linear that abilities are only used or avoided because of AP values.
SPSM Naruto chose to try sexy jutsu before TSO, TBB, or Rasenshuriken on Kaguya.
I don't think there's enough evidence either way tbh
tho I will say that EGVF is probably easier to use than a TSO, given we never see anyone with too much more than a half dozen TSO at a time but Kaguya can spam Vaccum Fist for barrages, omnidirectional attacks when paired with her Byakugan Vision.
And when she's not using EGVF she's using AKAB, a jutsu that's way more suited to use against Six Paths characters than TSO are, since it decons them regardless of their resistances unlike a TSO, and is also a jutsu that she can seemingly just keep spamming like EGVF.
This isn't even to mention that TSO are inherently ass after they travel a certain range because the user loses some control of their maneuverability.