There's numerous characters that can create stuff from thin air. You can't compare power levels across franchises that are very different from one another (Superman vs Goku type stuff barely works).
Are they though? I’ve always seen these speculative discussions as more of a fun thought exercise/excuse to quibble lightheartedly with friends. It’s a competition seeing who can basically assert their opinion in fun, funny, and/or clever ways. I don’t think anyone expects to actually come to a concrete conclusion or consensus
I'm not a comic book lore guy by any means, but the few times I attempted to look up Cosmic Armor Superman he seemed like the biggest accomplishment of the absurd power creep stuff DC seems to enjoy. Wiki entries for this fella use some pretty intense language.