DontTalk has replied:
To be completly honest I never saw why "beyond mathematics" would be a fundamental criteria. A lot of 1-A haven't actually shown something in the regards and it is actually pretty impossible to say what it means.
This begins by the fact that mathematics has simply no generally accepted definition (which is kinda ironic for the science that values definitions so much).
If you look below for example you will find many different understandings of such a topic.
https://en.wikipedia.org/wiki/Definitions_of_mathematics
And if you define mathematics as something like the study of patterns or the study of necessary conclusions or the mental process of performing inductive and effective conclusion... are things really beyond math then?
I mean fuzzy set theory is an example of how one can outright invent completly new, even non-binary, logic and do math with it.
Being beyond math is on one hand, if rigourously inforced, nigh-impossible to prove, if not directly stated, and on the other hand the implications of what that means for a character are increadibly vague.
Hence, if you want my honest opinion, I think the being beyond math requirement should be removed.
btw. for general "and are beyond scientific definition, in the realm of metaphysics" is even worse given that metaphysics as a branch of philosophy is technically a science, I believe (well, if it is done scientific. There is also lots of philosophers that aren't quite scientific (albeit what is scientific or not is also a difficult debate)).
That the study of logic is also a science doesn't really make this better either.
All in all "Tier 1-A requires that the character was so great that it could not be assessed in terms of dimensions regardless of their number. That's all." as DarkLK wrote is basically my understanding of what 1-A should be as well.
And in regards to the entire "mass or not mass" debate: A tier 1-A can have mass, but can not be wholly defined only through that. I mean Sai Akuto for example contains his stories and his stories contain mass, so Sai Akuto also has mass. But his being is more than just the mass it has.
And if mass is something different than the mass current physics describes it could of course be anything.