If there is going to be a list, shouldnt everyone be at there own power-level. ie You will have more than 1 Thanos listing, and more than one listing of ppl with the Infinity Gauntlet, etc.... There should just be one listing of any character with said plot device... HOTU, Infinity Gauntlet, Cosmic Cube... no?
In the Rising Storm story of F4, Human Torch figured out why Galactus really needs to make heralds out of mortal beings. As a Cosmic, Torch was able to see Galactus for what he is, a very highly transcended being. So high up that he's incapable of perceiving aspects of the universe that are obvious to mortals. Additionally, when Dr Doom took Galactus' power, the environment around him was being warped in his image, because his human mind couldn't yet grasp the power of Galactus.
The human mind is incredible, but its not powerful or conscious enough to instantly create another being or a planet or a star like Galactus or the Phoenix Force can. Think about it, processing all the information of every atom, DNA sequence cell, etc in a person...beings like Galactus can do it with ease. So even if someone like sentry or Jean Grey can wield more kinetic energy than Galactus, He will still always beat them because he understands the universe to such a higher degree.
That "The One Above All" is named as such. The TOAA that KMC refers to isn't oficially named "The one above all", but is a higher entity that LT refers to. . .
When the Beyonder linked to the Phoenix consciousness his mind got overloaded and he fell on his ass. Wynndar you are very F4 oriented so your stance is both expected and understandable albeit gravely misguided. As an avatar Jean has transcended into a higher being her senses have been expanded. She is one with this consciousness, she is this consciousness. That is why she is capable of restructuring telekinetically the 616 universe (with little Galactus inside) molecule by molecule in terms of both space and time. That is why she is the being chosen to bring about the end of all that is in the natural scheme of things. Jean has always been Phoenix she just didn realise herself. That is how her phoenix self was able to appear before her on the shuttle and help her adjust to her new position. Galactus and all the abstracts are merely the evolved humanity from the previous universe.