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Sup, we’re doing Universal Naruto again. Before this thread gets shut down immediately, let me make a couple of things clear. 1. These are new arguments that haven’t been discussed before, as far as I’ve checked. 2. This is only targeting the ETSB of Kaguya and Creation of All Things for characters that can use it, no one else, so I’m not upgrading any of the characters’ AP due to UES, just this one attack and hax. 3. I am not using the Boruto movie novel or Road to Ninja movie, only strictly what’s within the Naruto manga and databooks. So I ask that you all take your time to read the thread and have a proper discussion. With all said and done, let's take a stroll through hell one more time.
The first thing I'm going to discuss are the statements surrounding Kaguya’s dimensions. At the final confrontation with Naruto, we see Kaguya drag Naruto and Sasuke into a multitude of her parallel dimensions, which she begins quickly swapping between. It is during one of these dimensional swaps that we see Obito connect to one of the parallel worlds by activating his Kamui; he successfully does so, which then allows Sasuke to switch places with Sakura's vest inside the dimension that Obito and Sakura are in before the Kamui portal closes. Sasuke then remarks that although he can shift himself between spaces using his Rinnegan, he can only do so over finite distances, and the reason he managed to make it into the portal was because of both Obito's Kamui teleportation and Sakura's vest. The reason this is important is because Sasuke specifically says he can only teleport over finite distances, and had Sakura's vest not been there, he would not have been able to do so. Implying that the distance between each realm is infinite rather than finite, which is further supported later. An important factor in this is Obito's statement, when he manages to connect one of Kaguya’s dimensions to another, that it was difficult to do so because of the sheer vastness of each dimension. The reason this is impressive is because Obito himself can connect between the Kamui dimension, which has been stated on numerous occasions to be its own time-space, and the normal universe without difficulty. Not only is Obito able to transport himself between the normal universe and the Kamui, he even does so from the Pure Lands pretty easily.
Another similar argument is that Naruto and Sasuke can both perceive limbo clones: Naruto through the use of his Six Paths Mode and Sasuke through his Rinnegan. The significance of this comes from a statement in the databook discussing the limbo clones, which says that the clones actually exist in an entirely different plane and dimension, as already accepted in this wiki. Naruto and Sasuke seemingly have no trouble seeing or sensing these clones that do not even exist in the normal universe, yet when they were separated into just two of Kaguya’s dimensions, Naruto outright says he cannot sense Sasuke, which means that the distance between each of Kaguya's dimensions is even greater than the distance of both the limbo and the Kamui dimension to the normal universe. Another supporting argument for the limbo clones being outside of the universe is that Sasuke's Mangekyo Sharingan was completely incapable of perceiving the limbo clones, which may not seem impressive on the surface, but in the third databook on page 274, it is described that the Susano’o can only be used by those who have unlocked the Mangekyo Sharingan and then describes the Mangekyo as “the heavenly eyes that see all things in the universe.”. If you look farther at the page, the title of the section says, “Residing in the eyes of those who grasp the inner workings of heaven and earth is a tempestuous warrior wielding a sword and shield.”. In Japanese, the kanji “天地” commonly refers to both “heaven and earth” and "universe," which further supports their capability to perceive universal ranges. Basically, this would mean that Sasuke, who does have the Mangekyo, which can perceive all things in the universe, cannot perceive the limbo. Which means the limbo is simply outside of the universe, as supported by the databook statement mentioned earlier, and both Naruto and Sasuke, with their Sage of Six Paths powers, are capable of perceiving the limbo clones yet are completely unable to sense each other when just separated amongst two of Kaguya's dimensions.
This argument also applies to Naruto, as Naruto is able to sense the world's origin as stated in the fourth databook and the statement of Naruto having reached the peak of sensory capabilities (bottom right), which scales above the likes of the Mangekyo Sharingan's ability to perceive all things in the universe and grasp the inner workings of heaven and earth. This all pretty much goes back to the argument of Naruto being unable to detect Sasuke in another one of Kaguya’s dimensions, despite having sensory capabilities that surpass the Mangekyo Sharingan. The Truth Seeking Orb databook page also supports this idea, as it reveals that “within the orb is the power of all of creation.”. This statement is practically repeated in the Expanding Truth Seeking Orb databook page, which states that “composed of all five elements and yin-yang, it had the power to obliterate the world and return it to nothing. Composed of all chakra natures, a vast, expanding mass is filled to the brim. Created to reshape the world, it was a huge mass of chaos.” This statement proves that Kaguya was going to return the world to nothing with her ETSB, which is supported by Black Zetsu’s statement that it was going to be the beginning of a new space. All of this proves that Kaguya is going to consume and recreate the dimension or space (which is of universal size) with her ETSB.
The final thing I found in regards to Kaguya and her dimensions is this statement from Kakashi, which directly says Kaguya was going to rewrite the entire world and compares it to Genjutsu. This obviously supports the databook statement earlier, which said she was going to destroy and recreate everything, and the statement from Zetsu, which said, “This is the beginning of a new space.”. The reason it's important to note the genjutsu aspect of this statement is because Kaguya also has the capability of turning genjutsu into reality, which I will shortly get into. Hagoromo also has a multitude of statements that help solidify this argument as well. The first of which is stated on the Uchiha stone tablet that Hagoromo wrote ages ago. On this tablet, it is said that the Rinnegan possesses the power of “two opposing forces that made everything in creation in the universe.”. This statement gets mistranslated a lot due to the weird use of language, but the kanji used in this statement is “森羅万象”. I have compiled multiple definitions of 森羅万象, which amounts to “all things in nature; the whole creation," “all things in the world," “all creation,” and simply "universe.”. So based upon this, we can say that most likely this kanji is referring to “the whole creation,” due to the context of the Stone Tablet statement, and seeing as Hagoromo is a master of the Rinnegan, this would mean he wields the power of all creation. To support this, in both entries with the Banshou Ten’in and the Shinra Tensei, it is stated that they are able to pull in and repel all things in creation. This entry comes from the fourth databook, which means it's likely referring to the full usage of these abilities rather than the ones we saw Nagato use. To add on to this argument even more, in the third databook on page 120, it is stated that the Rinnegan has “infinite depths of power awakened," which just makes the position way more consistent. In the third databook on page 313, Hagoromo is directly stated to be “a god of creation who subjugates the world or a god of destruction that can reduce everything to nothing,” which is very similar to the databook statement for Kaguya mentioned earlier.
As per what is accepted in the wiki, Creation of All Things is an ability that allows Hagoromo to "turn fantasy into reality" and "create form out of naught" using the power of Yin-Yang Release. Yin-Yang Release is comprised of Yin Release, which governs mental energies and imagination that can create form from naught, and Yang Release, which governs physical energies that can instill life into any form created. It's from these two individual powers that all Jutsu sprung forth into existence, and in fact, all forms of Ninjutsu are considered but mere fragments of Yin-Yang Release. This ability is also considered the parent Jutsu for Izanagi, which is nothing more than a practical application of Creation of All Things. By combining both aspects of Yin-Yang Release that the Uchiha and Senju each possessed respectively, which essentially recreates Hagoromo's original power, the Izanagi can rid the user of anything disadvantageous, such as injury or death, by casting an illusion on the user and turning their unwanted reality into a dream, illusion, or non reality; however, anything advantageous such as the user's own attacks remain "real". It's a Jutsu that ties reality and illusion together, and makes fantasy into a reality. All of this is done simply with Genjutsu, which, just like the tsukuyomi, has been shown to create incredibly vast mental worlds, such as the time Itachi used it on Yashiro in the Itachi novel, where he created infinite copies of himself to stab Yashiro. In the second databook, in the tsukuyomi entry, it describes the jutsu as “an inner hell as eternal as heaven and earth, with a grip held tightly on the principles of all of creation," a strange world of infinity unbound by the limitations of time, gravity, and space. Since this is a mental world, it would normally not be too impressive, but when taking into consideration that the users of izanagi can turn imagination and illusion into reality, this becomes much more applicable to scaling. This directly ties back to a statement mentioned earlier for Kakashi and Kaguya, as she is doing the exact same thing, “to rewrite the world in an instant and make it reality, this is just like Genjutsu.”. This means that the creation of all things, when used at their highest potential, can rewrite a universe sized dimension from nothing. This is further supported as it is stated in the fourth databook that a fragment of the god tree, the ten tails, created the universe. During this time period, the Ten Tails, Hagoromo, and Kaguya were all often conflated together in legend, but Hagoromo has the power of the God Tree and the Ten Tails regardless, as does Kaguya, so this really doesn't make much of a difference. As mentioned previously, the Ten Tails created the universe, but another important aspect of the statement is that he is also beyond imagination. Since we accept that imagination is used as an energy to create form out of naught and that the Ten Tails both created the universe and transcend imagination, this would prove that the creation of all things (COAT) is universal. Kaguya also has a direct statement of her chakra being far beyond the Ten Tails, which proves she and Hagaroma would scale to this (by using COAT), along with the fact that they're literally Ten Tails Jinchuuriki who can create god trees. And the idea that the Ten Tails are only a fraction of the god tree easily scales both Kaguya and Hagoromo with COAT above that level of power as well. In the fourth databook, under the Sage of Six Paths mode entry, it says from the ancestor of Shinobi that a divine state is gifted, touching the principles of all of creation and commanding all things in nature. This means that Naruto’s Sage of Six Paths mode, gifted to him by Hagoromo, allows him to command all things in nature; it also proves that Naruto would have an understanding of the principles of all of creation, which were previously supported by the World Origin Statement. So if anything, Naruto with COAT as well would scale to around Hagoromo’s level.
In conclusion, COAT is able to rewrite and create a dimension as big as Kaguya’s, one which I explained is likely universal in size. We know Kaguya was going to do this via her ETSB, and since the process is instant as we see from Kakashi’s statement, we can assume that the 15 year timeframe for Kaguya’s ETSB recreating the dimension would be removed and only applied to its destruction (which would still be outputting 3-B level of energy per second), as while there is a timeframe for the destruction, the creation is pretty much instant. So all users of COAT would have 3-A added to their ratings, or at the very least, a possibly 3-A rating.
- Naruto: At least 6-C, likely 5-C, higher with Rasengan Barrage, 5-C with Six Paths Sage Mode, higher with Kurama Six Paths Sage Mode, far higher when amplified by Bijū, even higher with Rasengan Variants, even higher when enraged, even higher with Asura Avatar and Majestic Attire Susano'o, 5-C with Six Paths Chibaku Tensei, 3-A with Creation of All Things
- Hagoromo: 5-C, higher with Six Paths Chibaku Tensei, Low 5-B with Telekinesis, 3-A with Creation of All Things
- Kaguya: 5-C, 3-B, up to 3-A overtime with Expansive Truth Seeker Orb, 3-A with Creation of All Things