would being underground make a diffrence ??
Yes it does. Zetsu survived is such a fashion.
OT: Itachi, Minato, Madara, Obito, Kakashi (if he can go underground fast enough), Naruto (new found speed equivalent to Minato), Tsunade (gets hit, but uses Byakugou to regenerate...she's a tank lol), 3rd/4th Raikage (plausible for masters of lightning with hard bodies to resist a lightning attack), Nagato (shinra tensei), Zetsu (if he goes underground), Yamato (goes underground w/Mokuton), Hashirama (goes underground with Mokuton), Hidan (immortal)o
Plausible: Neji & Hiashi: if Rotation can block a Juubi tail in swing, I imagine it may block Kirin as both seem equal in destruction. Kakuzu if he has a mask that manages to escape death. Plausible for the wind mask as it is elementally superior.
Another key note is anyone capable of stopping him before he can establish a prep time. If he has to stand there with his hands up for as long as he did against Itachi then it may be that someone like Shikamaru could stop him via shadow possession or Ino's Shintenshin to divert the attack.
You may disagree with some I mentioned, but it is the fact it takes so much prep time.