The Superhero Database Classification number, or SHDB Class, is a number that represents the overall 'power' of a character. All traits of a character are used for calculating the Classification.
What it DOESN'T mean
This doesn't mean that a higher class would always beat a lower class character. But the bigger the difference in Class is, the more obvious it is who'll win in a fight.
How is this calculated
( INT^1.3 + (STR*0.5 )^2 + (SPE*0.5)^2 + DUR^1.6 + (POW + (SPS*SPL))^2 + COM^1.8 ) ^ TIER
Super Power Score and Level
Every Super Power has a score (SPS) that is used to calculate the Class. Each Super Power also has 3 levels (SPL). The level is set when connecting that Super Power to a character. The level determines the final score, of the Super Power, being used in the calculation.
When Goldberry refers to Tom as "He is" and "the Master", some fans thought these paralleled scriptural names for God, leading to the theory that Tom is an incarnation/embodiment of Eru. However, Tolkien later said Goldberry's dialogue was not meant as a reference to God. Eru would not have limited knowledge like Tom displays about the One Ring. Elrond refers to Tom as a "strange creature", which does not fit a description of the uncreated Creator. Tolkien was a Catholic, so the idea of an incarnated, married Eru may not have sat well with him. Tolkien hinted Tom (unlike Eru) is part of Arda and could be destroyed if evil triumphed, whereas
Most importantly, letter from Tolkien where he states, "The Incarnation of God is an infinitely greater thing than anything I would dare to write. This was written after Tom's inclusion in LOTR, indicating that Tolkien did not intend for Tom to be an incarnation of Eru.