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Destruction means the action or process of causing so much damage to anything that it is beyond repair. It also refers to the action or process of killing, or being killed. Flandre's ability is the destruction of "anything and everything". This means that, because the Touhou-verse is currently established as 11D here, she is High 1-C.
This is supported because Vampires are strong enough to take part in the power balance of Gensokyo, but the only vampire who actively does so is Remilia. This implies she is superior to entire species, like Aya, who can take pictures faster than her camera can blink (#4thWallBreaking Speed Yo), and even the Oni in general, who can destroy Heaven itself (And as you know, Heaven contains beings like God. Even God couldn't fix the sheer damage that Suika did when she decided to take a dump on heaven, so logically she's High 1-A, since she is still limited by her Blood Alcohol Content, but this debunks Touhou-verse only being High 1-C, as clearly, Suika's Blood Alcohol Content can be measured on dimensions higher than 11, and even in places unreachable to dimensioned beings, and since its just her blood, she must logically be more powerful, so take that, String Theory).
Due to the light-hearted nature of Touhou, along with its often dark undertones and stuff that happens behind the scenes (See Dolls in Pseudo Paradise for one instance of this), it can also be assumed that, along with the fact that all the Otherworlds are implied to be a little girl's dream (because Seija said so in one print work, and she never lies), this would mean that all of Touhou is just a little girl's dream, and going by the position that we can also destroy our dreams instantly, this would likely refer to all of it just being Flandre's dream (I mean, what other explanation is there as to why Flandre is so inactive?), as she can destroy absolutely everything, which refers to her dream, which is the entire Touhou world.
Therefore, Flandre is Tier 0.
Additionally, she is vastly superior to Remilia Scarlet, who can manipulate fate across such a scale that she can cause a big crunch in one print work. Now I don't have the source for this but I can assure you, that it did indeed happen.
This is supported because Vampires are strong enough to take part in the power balance of Gensokyo, but the only vampire who actively does so is Remilia. This implies she is superior to entire species, like Aya, who can take pictures faster than her camera can blink (#4thWallBreaking Speed Yo), and even the Oni in general, who can destroy Heaven itself (And as you know, Heaven contains beings like God. Even God couldn't fix the sheer damage that Suika did when she decided to take a dump on heaven, so logically she's High 1-A, since she is still limited by her Blood Alcohol Content, but this debunks Touhou-verse only being High 1-C, as clearly, Suika's Blood Alcohol Content can be measured on dimensions higher than 11, and even in places unreachable to dimensioned beings, and since its just her blood, she must logically be more powerful, so take that, String Theory).
Due to the light-hearted nature of Touhou, along with its often dark undertones and stuff that happens behind the scenes (See Dolls in Pseudo Paradise for one instance of this), it can also be assumed that, along with the fact that all the Otherworlds are implied to be a little girl's dream (because Seija said so in one print work, and she never lies), this would mean that all of Touhou is just a little girl's dream, and going by the position that we can also destroy our dreams instantly, this would likely refer to all of it just being Flandre's dream (I mean, what other explanation is there as to why Flandre is so inactive?), as she can destroy absolutely everything, which refers to her dream, which is the entire Touhou world.
Therefore, Flandre is Tier 0.
Additionally, she is vastly superior to Remilia Scarlet, who can manipulate fate across such a scale that she can cause a big crunch in one print work. Now I don't have the source for this but I can assure you, that it did indeed happen.