Board Thread:Naruto Discussions/@comment-25343176-20141217153708/@comment-25093611-20141218110634

how i see the god tier chars list:

madara (with rinnegan, rinne sharingan, sinju tree, juubi) > kaguya > madara (rinnegan, juubi, sinju tree) > so6p (rinnegan, juubi) >= madara (rinnegan, juubi) >= obito (rinnegan, juubi) >= sasuke (rinnegan, bijuu-patchwork juubi) > madara (rinnegan) >= so6p (rinnegan) >= sasuke (rinnegan) >= naruto so6p-mode >= toneri (tenseigan, trained) > naruto BSM(BM) mode >= sasuke EMS > naruto KM....

so... i think that toneri is on par with normal rinnegan madara, but all the other stuff makes him far above him ^_^