Philosophy is stated to be reality and existence.
Anti spiral was stated to manipulate and freely control philosophy numerous times in the Gurren Lagann series whether it be the anime ver. or the movie ver.(Lagann-Hen)
Simon >>>> STTGL (Stronger than any mecha introduced in the series), this is backed up and confirmed by Imaishi in an interview a couple years back. And we know Anti Spiral>> STTGL, only reason Anti Spiral used the mecha was to give team Dai-Gurren an equalized playing field.
Simon killed anti spiral ignoring the 0% chance of killing, and also ignoring the 0% chance of breaking the Giga Drill created by the Anti-Spiral during their clash in Super Granzemboma and STTGL.
Since Simon was able to completely transcend reality, which is 1-A feat alone, as shown in True Platonic Concept "Such concepts, or forms, are completely transcendent of reality in every aspect. These forms are 1-A in nature, as they are beyond all spatial and temporal dimensional constructs and all of reality merely "participate" in these concepts."
The tiering for 1-A (Outerverse) goes as following, "Characters who can significantly affect, create and/or destroy realms or states that fully transcend infinitely-layered hierarchies and/or dimensional levels on a conceptual or existential level, normally being portrayed as entirely external abstractions that lie outside of the applications of spatiotemporal dimensionality as a constant defined by physics on any level, even compared to infinite or uncountably infinite dimensions, usually by perceiving them as akin to fiction or something similarly insignificant."
AP - Outer
Accusuality (Type 4) , Probability Manipualtion , Reactive evolution , regeneration / immortality Negation , Nigh - omniscience, Invulnerability, Aura, Creation (including Weapon Creation and Drill Protrusion that are able to manifest drills and various weapons), Reality Warping, Probability Manipulation, Energy Manipulation (Absorption, Conversion, Projection), Will Empowerment, Space-Time Manipulation, BFR ,Subspace Travel, Portal Creation, Dimensional Travel, Metaphysics Manipulation, Explosion Manipulation, Shockwave Generation, Adaptation, Reactive Evolution, Sizeshifting, Resistance to Absorption, Electricity Manipulation and Probability Manipulation Gravity and Pressure Resistance, Durability Negation (via Probability Manipulation), Regeneration (High-Mid), Higher-Dimensional Existence, Self-Sustenance, Indomitable Will, Will Empowerment, Conceptual Manipulation, Light Manipulation, Fusionism Absorption, Teleportation, Energy Projection, Time Travel, Creation, Quantum Manipulation, Fate Manipulation, Invulnerability, Durability Negation, Mind Manipulation, Spatial Manipulation, Gravity Manipulation ,Cosmic Radiation, Extreme Temperature, Higher Dimensional Physiology, Immortality, Non-Physical Interaction.