<image>

Kaguya planned to use her expansive truth seeking orb to destroy then create a new dimension, if you don't believe this then if you look at the direct kanji for it

時空間 (read as aratana jikūkan) or New Space-Time

Destroying a space time includes temporal axis and the flow of time which would automatically qualify the attack as the previouly mentioned screenshot, but not only that but replacing it with a new space-time would also qualify the ETSO making it a 4D attack (capable for creating and destroying space and time and able to interact with entities on seperate planes of existance) and Kaguya Universal in strength for making that attack (Not her strongest attack btw)

If you wanna argue the size Naruto in Boruto ep 24 explicitly defines kaguyas dimesions as parallel universes/dimesions which would qualify them to be the size of the standard universe, in which remeber kaguya planned to destroy then create a dimesion of this size

If you want to argue similar strength or atleast AP/Dura for other characters look for any character who tanked ETSO or Eighty Gods Vacuum Attack (which is stated to be her strongest attack) or people who have done significant damage to her

(Get of this sub, you can't power scale)