[@Savato]

Multiple characters have claimed to be omnipotent without actually possessing the power to back up the claim. Thanos claimed to be omnipotent after retrieving the Infinity Gauntlet, but he was still weaker than the Living Tribunal, and far weaker than TOA. And in this case also many other sources claimed him to be omnipotent, or to possess infinite power.

Kaguya is most likely incredibly powerful, but there are no feats that would put her beyond planet buster. It's possible that she was able to draw from an infinite pool of chakra, but is only able to channel a certain amount at a time. Regardless, statements are no indication of a character being omnipotent, and if you're going to seriously debate her power you'd need to back her up with feats.