User blog comment:Metal Mario875/Bill Cipher IS High 1-C ~ "Higher Dimensional Bill Debunked" Debunked/@comment-32986854-20180310163515/@comment-26374068-20180311003644

CW Mr. Mxy was established as his statement being hyperbole. The character has to have some sort of feats that support the dimensionality.

Game & Watch is unlike any other 2-D being; he's somehow able to move around inside of 3-D environments and interact with 3-D beings. He's an entirely different case, and is also a different case entirely, as he has virtually no qualities of being 2-D. Outside of the earlier games, that is.

Not familiar with Gilgamesh.

Anyways, as I said, it's my opinion that dimensionality holds true to tiering. And it seems the comments agree with me. I'm not saying you have to agree.