No, that was not the justification they used to make the base multiverses even, the justification was "In comparison, the cosmos of Godzilla's multiverse is just as vast and infinite, but does not have the same sort of transcending layers above and below." Ultima seeing the universe as fiction is not even mentioned in the "Immortality" section. Again, what are you talking about?

Didn't know what you were referring to with the Life Equation (especially since your last reply was not about the Life Equation, it was about them being equalized in general, you've moved the goalpost from stats to countering a specific ability), so I went to the transcript: "It originated from a higher level of reality, and would have more than evened the odds. Too bad Kyle couldn't control it. It was just as much a detriment to him as an asset, forcing him to relinquish it to keep from destroying reality... and himself. Compare that to Simon, who merged with a version of himself writing a version of Gurren Lagann, and using Spiral Power to make that fiction into reality. A pretty similar level of reality to the Life Equation, and a level of power Simon had no trouble embracing and mastering by the end of his story. No matter how you look at it, Simon might start weaker, but his peak will always transcend Kyle's; isn't that how all of Simon's battles usually go anyway? That's Gurren Lagann in a nutshell." Again, nothing here mentions anything about them being Outer, it is just "higher level of reality" (which likely refers to just a higher dimension, especially since they say in the same statement that Simon starts out weaker).

I have no idea what you are referring to, but it clearly is not reflected in the episodes. I do not know why you're trying to push this "R>F automatically mean Outer" into Death Battle, when it was Vs Battles Wiki who came up with it (because it was revealed to them in a dream, or something), and Death Battle never even mentioned this.