I really wish Light would come back and settle this issue of power level. >_<

As it is, each successive champion seems to be escalating. I'm going to go out on a limb here and say that Light probably wouldn't accept N'athr, based on his initial rejection of Krix. Who had skin as tough as iron and muscles as tough as steel, putting that incarnation below N'athr in physical power. For elemental power, in addition to being impervious to bullets, he can effectively turn to air whenever he wants, and make himself less durable as long as he's standing on dirt (I obviously have no problems with this second ability), as well as become immune to (and presumably copy) the powers of those heroes who specialize in a single element (and depending on the combination, even multiple elements).

All that said, I have no issues with a character that can lift 100 tons. Or a character that can transmute himself into elements he touches. Or a character that can shrug off bullets like they're a handful of tiny rocks. Or a character that can heal from life-threatening injuries in mere moments. Its the fact that a single character can do all of these things that gives me pause.

Then again, I'm not a GM, so all of this is moot unless those who are want to make it not so.