No, he doesn't and absorbing PS is in theory possible, if they stands there and watch him do it. Aside from Preta Path, he can't hurt PS, nor can he damage it, nor can he defend from its sword slashes. PS can kill him with literally 2 swings of its blade. He doesn't belong on that tier cause he can't fight on PS's level once it comes out.
Same goes for Kabuto. Everything he has shown is easily countered by PS, due to sheer size and power.
MS Obito?
Pain?
Edo Itachi?
I'm pretty sure that they belong in that tier.
It's in theory because there really isn't a reason as to why he can't successfully accomplish it. It's not a matter how difficult it would be to absorb Susnaoo, it's simply a matter of whether or not he has the tools to do so.
Likewise, with Kabuto, you mention size/mass, but as I initially stated positioning is a factor. Madara/Sasuke standing at the base of Susnaoo can still fall to genjutsu. Yes, a swing can counter sound genjutsu, I get that. However, if he were to use genjutsu prior to that, how would they counter?
Overall, all I'm saying is Nagato and Kabuto has the tools to compete against EMS Sasuke and Madara. There are arguments for both parties: blk rods, genjutsu, PS, summonings, etc. Generally, they're on equal fields.
Edo Itachi is no different from sick Itachi IMO, at least his move set remains the same. Therefore, I'll ignore him. Though of we were to differentiate the two, with the stamina boost/availability he outclasses Minato and Tobimara
They both lose to Jinki Garra, regardless of the location.
Pein....CT can arguably end it before it begins.