1. Everyone is entitled to his or her opinion.
2. In my OPINION I believe that scans show that Madara had difficulty reacting to Gai, whose Night Gai is the fastest thing in the manga, the only thing that physically distorts space. If Night Gai took so long to charge, Madara would've easily reacted to it. Furthermore, it takes time to raise a susanoo, and nothing suggests Gai cannot move as fast as night Gai, considering either way, it's his body moving. Evening Elephant should be enough for Toneri, as Gai is faster than Naruto, if you need confirmation, make a thread on it. If Madara cannot raise a shield, with the insight of a Rinnegan, or at least react to night Gai, nothing suggests that the physically and mentally inferior Kakashi can do better. You can't go intangible if you cannot see something, or react to it. Even further, I stated, I believe DMS Kakashi is fundamentally equal to Gai, but in terms of pure power, I gave it to Gai.
Toneri is a crap villain, and he was beaten by KCM Naruto. He has inferior physical ability to Naruto, i.e. Boruto clashed with Naruto, (who, until he distorts space, is slower than Gai,) but is Boruto as fast as Naruto?
What I'm hearing is you like the list other than a personal vendetta against Gais position.
1. Yes, they are. But when you start arguing for your opinion as if it's fact, or when you start denying evidence that proves your opinion to be false, we cross the threshold of "My opinion".
2. I suggest somebody on NB holds a class on what an opinion is, because when they have no logical argument "my opinion" is pretty much the first thing they jump to.
-Scans do show that Madara had issues reacting to Night Guy, yes. That's a fact, not an opinion.
-Madara never did NOTHING while Gai charged up his attack. :lol What you are saying doesn't even make sense. It having a charge time doesn't mean that Madara can react AFTER it's used. While it was being charged Madara did nothing but place his stick in front of him, which in itself is a reaction.
-Scans show that Susanoo can be formed instantly. Sasuke did multiple times against Kaguya, Itachi has done it multiple times. Inb4 you start talking about your opinion, that is a
fact.
-When you have feats of Gai being able to move at that speed constantly even though we saw his speed in the Manga w/o Night Guy and it was nowhere near that level, then we can talk.
-Why would Evening Elephant be enough for Toneri when he can't bust the Gudo Dama? :lol Something you've danced around till this point.
-Already addressed Night Guy, and instead of countering you repeated the same nonsense I've countered.
If their defense is already up, then no, you don't have to react. The only way their defense wouldn't be up is if Gai went and used it right off the bat, but even then, it has a charging period. During that period, Toneri/Obito wrap the Gudo Dama around their bodies and Kakashi puts Susanoo up, or he just uses Kamui while Gai is charging it.
Not to mention intangibility is passive. Kakashi doesn't have to react to slip through Gai's attacks. Not like he can bust PS anyway.
Toneri being a crap villain has nothing to do with his strength, and Toneri was shown moving, fighting and flying at the same speed Naruto does. Boruto only clashed with him once. Don't start with these ridiculous examples. As for the rest of your list:
-Why is Orochimaru that high?
-Kabuto can go above Killer B.
-So can Minato.
-Itachi is above Gaara.
-Kisame is above Gaara too.
-Tobirama should be near or on par with Minato as long as Minato isn't KCM.
-Remove Izuna.
-Both Ays are not on par. 3rd Ay is right below Kisame. 4th Ay is either a spot above Jiraiya or a spot below.