Tiers should be done. I'm gonna compile the Reactive Power Level scans some other time as there are a lot of chapters I have to go through to find examples.
Now all that's left are individual character powers and abilities, and overall character powers and abilities.
This will be the longest part due to the varying abilities each character has and the laws of the GoH universe, so we should probably be careful about this.
Borrowed Powers should be Non-Corporeal and anyone who can interact with them should be given Non-Physical Interaction. On top of this, anyone worth their salt in the series can see and touch the ghost of King Uma, thus, they should also get Extrasensory Perception.
Next, National Treasures. National Treasures were stated to make Borrowed Powers stronger. I believe there was a scan for it, I'll see if I can pull it up later. But if this goes through, all National Treasure holders get a higher rating with their National Treasure.
Tam users should get the following abilities: Absorption (All users can absorb strength, power, and even souls, as Jegal managed to absorb the soul of the Nine-Tailed Fox from Ilpyo), Ressurectio (Can keep people alive after they have died as long as it absorbed them, brought Jegal back even after he was beaten to shit by Ilpyo), Regenerationn (Low-Mid, scales to Jegal getting bodied by Yeoui), Power Nullification (Once a power has been absorbed by Tam, the original user loses it permenantly)
Specifically for R only, since his Tam is the original: Conceptual Manipulation (R's Tam could consume the Taboo, a Type 3 concept)
Acupuncture users get: Statistics Amplification (No brainer), Statistics Reduction (Mori actually performed this on himself, but he should be able to perform this on others), Healing (Could heal people when nanotech and Borrowed Powers couldn't), Healing Negation (Prevented the GoH nurses from healing 2 Priests, even though they had nanotech and Borrowed Powers), and Paralysis Inducement (Pretty straightforward)
Gods get Law Manipulation via Cores (Though it must be noted that they can only use this under specific non-combat situations), Resistance to being harmed by Humans conventionally (The Taboo made it impossible for Humans to attack divine beings, except when they use magic or martial arts [Must confirm with Monarch])
These are the overall powers and abilities, what do you guys think?