Reisen can beat the f
uck out of
Junko, who aside from her multi-layered NEP, is also a nameless being and therefore exists in an omnipresent state that is the "
true nature" of all things,
existing in phenomena and spoken words. She's fought divine spirits like Suwako, who is made
purely out of faith, with other divine spirits being "
pure will" (or the
essence of a god, or a
formless mass of pure evil) that
exist wherever their relevant concepts exist. She's also regularly fought phantoms, ghosts, and poltergeists, since I might as well cover all my bases here.
It's late so I'm excluding scaling to characters who can beat up those made of bad omens and misfortune itself, spiritual energy (which encompasses the mind, soul, emotions, chi, and life force at minimum), smoke, jealousy, impurity (concept of life/death), desires, living math equations/data, the genre of the game they exist within, manga panels, text bubbles, Schrodinger's Cats/quantum fluctuations, holes in space-time, sound, nonexistent beings who exist in a state of "emptiness" devoid of the five skandhas that make up the soul, consciousness, and all matter in existence, "borderless purity" which is absent of all dual concepts (and is also mist, for some reason), and sheer negative emotions that exist as purified grudges.
TL;DR: Touhou NPI covers anything and everything, gayass
EDIT: I almost forgot that souls are a personalized
Akashic Record through which a person's
past, present, and future can be viewed, while also being
the substance that composes the memories the Dream World is made up of. Numerous characters can absorb or punch out these kinds of souls innately, including Reisen, in case I didn't make my point clear enough already.