Inferential Role Theory:

High Tier 3-A: High Universal
Characters or objects that can destroy or create with an infinite amount of energy on a third-dimensional scale. Significantly affecting an infinite expanse would also qualify for scaling to this tier.

Cosmology

[The Universe's expanse in Dragon Ball is said to be of infinite size]¹²³ on a consistent basis, alongside being stated to be of an [infinite amount of galaxies throughout the entirety of this space]⁴. This was [said under the framework of analysis and the analyzation of the framework of the world of Dragon Ball]⁵⁶. Vaguely, the kanji 果てしない(hateshinai) refers to something endless, unachievable, or having no boundaries, while also retaining some usage in figurative language, but as I've said before the guidebooks are breaking down the structure through an examination of the foundational structure. Given that, the text is likely not figurative, and even a more denotative version of the kanji referring to an actual infinity is 無限(mugen), which is also used twice on occasion. We therefore conclude that the Universe is not only infinite, but has an [infinite amount of galaxies within it]⁴. What makes this more consistent, is that [it's revealed to be beyond comprehension as inferred from its boundless expanse]², and the precedent for that conditional formula is used again later on, [reaffirming that it entails an state beyond comprehension]⁷.

— Scan 1 —

Source: Daizenshuu: Volume 4

Raw:
未知なるものが息づく光と闇の無限空間

DeepL:
An infinite space of light and darkness where the unknown breathes

— Scan 2 —

Source: Chozenshuu: Volume 4

Raw:
宇宙のしくみ 地球にとどまらず、宇宙のさまざまな星々を舞台に繰り広げられる孫悟空たちの犬活劇。悟空たちが住んでいる「地球」は、DB世きた ぎんがそく界では「北の銀河」に属しており、 みどりわくせい 「4032の緑の877惑星」と表現することができる。この世全体は球体をしており、さらに破壊神ビルスによって、この広大な宇宙そのものは全部で12あると言われ、悟空たちが冒険を繰り広げている宇宙は「第七宇宙」に属している、と伝えられた。この世はどこまでも果てしない広がりを見せ、DB世界は人知を超えた途方もないスケールを持つ世界観であることがわかるだろう。この第七宇宙は、サイヤ人やフリーザ一味、魔導師ビビディが生み出した魔人ブウなどにより、何百もの星が破壊された過去を持つ。また、悟空たちのふるさと・地球を含め、第七宇宙で起こるさまざできことかいおうまな出来事は、界王界の界王や界ちゅうりつてき たち王神たちによって、中立的な立場で見守られ続けているのだ。

DeepL:
The Structure of the Universe The dog-tired adventures of Son Goku and his friends unfold not only on Earth but across the various stars of the universe. The "Earth" where Goku and his friends live belongs to the "Northern Galaxy" in the DB universe's cosmic hierarchy and can be described as the "4032nd green planet in the 877th star system." The entire universe is spherical. Furthermore, it is said by the God of Destruction, Bills, that this vast cosmos itself consists of twelve universes in total. The universe where Goku and his friends adventure belongs to the "Seventh Universe." This world displays an endless, boundless expanse, revealing that the DB universe possesses a worldview of unimaginable scale, beyond human comprehension. This Seventh Universe has a past where hundreds of planets were destroyed by entities like the Saiyans, Frieza's forces, and Majin Buu, created by the sorcerer Bibidi. Furthermore, all events occurring in the Seventh Universe, including those on Earth, the homeworld of Goku and his companions, are continuously observed from a neutral standpoint by the Kaioshin of the Kaioshin Realm and the other Kaioshin.

— Scan 3 —

Source: Chozenshuu: Volume 4

Raw:
宇宙 この世に存在するすべての天体を包み込んだ、果てしなく広がる空間。『魔界』と両立する、この世における一がのだ世界である。ドラゴンボールの世界では、字宙はあの世の下に位置し、不思議なな様の刻まれた壁によって密閉されている。宇宙の中には、無数の星が集まった『星雲』があり、星雲が無数に集まってできた『銀河』がある。各銀河は、それぞれ担当の界王が監視している。地球は北銀河のはずれにある銀河星雲、だ陽系に属しいる。図宇宙には、1応「宇宙警察機構」なるものが樣在している。ただしフリーザやサイヤ人たちに対抗する戦力は持っていない。

DeepL:
The Universe An infinitely vast expanse that encompasses all celestial bodies in this world. It is the primary world of this realm, coexisting alongside the "Demon Realm." In the Dragon Ball universe, the universe lies beneath the afterlife and is sealed off by a mystical barrier. Within the universe, there are "nebulae" formed by countless stars, and "galaxies" formed by countless nebulae. Each galaxy is monitored by its own Kaiō. Earth belongs to the Solar System, a star cluster located on the outskirts of the Northern Galaxy. The universe is also home to an organization known as the “Cosmic Police.” However, it lacks the military strength to counter threats such as Frieza and the Saiyans.

— Scan 5 —

Source: Chozenshuu: Volume 1

Raw:
*`DRAGON BALL大全集
ワールド ガイド

DBワールドに登場したさまざまな種族、冒険の舞台となった場所の関係図、数多の攻撃技や魅力的な乗り物、科学アイテムの数々など...
多角度から世界観を徹底分析! DBワールドの知られざる秘密を丸ごと収録した。
鳥山明が選ぶ究極のベストアンケートも必見。`*

DeepL:
*`DRAGON BALL Complete Collection
World Guide

From the various races that appear in the DB World to relationship charts of the locations where the adventures unfold, countless attack techniques, fascinating vehicles, and a wide array of scientific gadgets...
A thorough analysis of the world from every angle! This volume contains all the little-known secrets of the DB World.
Don’t miss the ultimate “Best Of” poll selected by Akira Toriyama.`*

— Scan 6 —

Source: Chozenshuu: Volume 4

Raw:
*`ドラゴンボールの世界

独特の魅力を持つ『ドラゴンボール』の世界を世界観、社会、文化、種族の4つの観点で解析。緻密で奥深いその世界設定から、新たな事実が見えてくるかもしれない。`*

DeepL:
*`The World of Dragon Ball

Analyzing the uniquely captivating world of Dragon Ball from four perspectives: worldview, society, culture, and species. New insights may emerge from its intricate and profound world-building.`*

— Scan 7 —

Source: Chouzenshuu 1

Raw:
*`人知を超えて
広がり続ける宇宙

悟空たちが住んでいる地球は「40
32の877惑星」と呼ばれ、第七
宇宙に属している。フリーザやセル、
魔人ブウの脅威、そして悟空たちの
活躍など、地球で起こるさまざまな
出来事は界王や界王神たちによって
中立的な立場で見守られ続けている。`*

DeepL:
*`Beyond Human Understanding
The Ever-Expanding Universe

The Earth where Goku and his friends live is known as "Planet 40
32-877" and belongs to the Seventh
Universe. From the threats posed by Frieza, Cell,
and Majin Buu to the heroic deeds of Goku and his friends,
the various events unfolding on Earth are constantly
observed from a neutral standpoint by the Kaioshin and the Kaioshin gods.`*

Argument for Frieza

Let's give a syllogistic format that uses the current data and Inference made from it to conclude on Frieza's Scaling.

— English Form —

*P1. Any x that encompasses an infinite amount of galaxies as an infinite expanse is of infinite energy.

P2. The Universe encompasses an infinite amount of galaxies as an infinite expanse.

C1. The Universe is of Infinite energy.
(Conjunction Introduction — Modus Ponens — Universal Instantiation)*

*P3. For any x and for any y, if x absorbs energy from y and y is of an infinite amount of energy, then x is of an infinite amount of energy.

P4. The spirit bomb absorbs energy from the entire Universe.

C2. The Spirit Bomb is of an infinite amount of energy.
(Conjunction Introduction — Modus Ponens — Universal Instantiation — C1)*

*P5. For any x and for any y, if x withstands y, and y is of an infinite amount of energy, then x can destroy y.

P6. For any x and for any y, if x can destroy y and y is of an infinite amount of energy, then x is High Universal.

C3. For any x and for any y, if x can withstand y and y is of an infinite amount of energy, then x is High Universal.
(Conjunction Introduction — Hypothetical Syllogism — Universal Instantiation)*

*P7. Frieza can with stand the Spirit Bomb and the Spirit Bomb is of an infinite amount of energy.

C4. Frieza is High Universal.
(Conjunction Introduction — Modus Ponens — Universal Instantiation — C2)*

Source: Dragon Ball Forever

Raw:
在笛子魔童等人引開菲利的注意力期間,收集全宇宙的氣。

DeepL:
Collect the energy of the entire universe while Piccolo and the others distract Frieza.

Source: Super Exciting Guide

Raw:
*`星々の願いを両手に集め、フリーザを倒せ、元気玉!!!

フリーザを倒すため、ナメック星のみならず、周囲の星々の力まで集めて元気玉を作る悟空!
ピッコロらの助けもあり、両手に集めた強大なる宇宙の願いを、フリーザめがけて撃ち旅つ!!`*

DeepL:
*`Gather the wishes of the stars in both hands, defeat Frieza, Spirit Bomb!!!

To defeat Frieza, Goku creates a Spirit Bomb, gathering not only the power of Namek but also the power of surrounding stars!
With Piccolo and the others' help, he fires the immense wishes of the universe gathered in both hands, aiming them at Frieza!!`*

Source: Dragon Ball Z: Episode 93

Inference:

Goku intends for the planets of the universe to lend the Spirit Bomb its "Genki" which is a form of energy.

For P7. PLEASE just watch the Anime or read the manga. I'm too lazy to look for scans at the moment. I recommend looking over Episodes around 93 and up.

Justification for P7:
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