Gaunter O'Dimm is heavily implied to be both an Eldrich being not dissimilar to Cthulu esque mythos but also literal Satan. His initials spell out GOD and he's the man of mirrors. A reflection of GOD is the Devil. Not only that but the game has a few not so subtle references to Satan through meeting at crossroads and the infamous "Deal in Rome" / "Deal on the Moon" homage.
I'm not really sure how something like Gaunter O'Dimm stacks up in actual verses. I'm pretty confident he can't be destroyed and is some fabric of reality itself. But then again Yhwach can rewrite reality and was about to destroy multiple dimensions.
I went and looked up some feats if it can help:
Grant wishes, which he mainly do after making a deal. He has granted a person the ability to transform others into monsters (something that he has done it himself) and gave them immortality with a regenerative factor strong enough to not be bothered by the loss of a head or a sword in his chest...
On his own words, he can make someone's mind“fast as lightning”
Conjure storms
Levitate
Create gusts of wind
Stop time
Create small dimensions in which he has a great control, changing the environment, creating illusions, monsters.
He can assume different forms (although he always appears in the same form in the game) and can hide himself in the reflections of mirrors and water, not in the water, in the reflection itself.
He said himself that he can't die and that even if destroyed, will eventually come back.
Teleport himself and others casually
Take people's souls with a touch, destroying the body (this is something that he did both times after making a deal so it is possible that he could not do it normally)
Can see spirits even if they are possessing someone(he can also force a spirit out of a person body), he can even torture them and expel them casually (no gestures or anything).
Has an innate knowledge about everything around him, knowing things about people that only they know and things like that.
Tortured a person with constants dreams of having a non-existent daughter for years in which they saw her grow like a normal person until he made the daughter died in a nightmare.
That same person was told that if they went out of a circle that he painted in the floor, they would die. Years later, that person would finally move away from the circle and immediately die in an “accident”
Made so a person lost their empathy and emotions.
An experienced wizard spent years trying to summon him or find a way to control him without success.
Also, this is more ambiguous, but he seem to be able to make people not notice him (in the scene in which he stops time, he is sitting on a table and the person that is eating there doesn't seem to notice at all).
What do you think about haruhi? And kaguya can manipulate dimensions too right?(sorry not too well versed in naruto)
Ywvach as you said can rewrite any ability/attack he sees and understand to become useless against him, but are gaunters things even abilitie? or just stuff he thinks about.