Tatsuya creates a universe

Tatsuya Suou's final attack is literally creating a new universe, and his opponents can dodge the attack, meaning he scales to their reaction speed

Using the diameter of 93 billions light years for the universe creation, and assuming a 10 second timeframe for a lowball: Tatsuya's enemies would have to be dodging at speeds of around 293,490,790,350,109,500 times the speed of light.

Final Tally:
Tatsuya creates a universe - 293 quadrillion times the speed of light (Beyond Massively FTL)

This is potentially higher due to the fact that this calc only assumed the size of the universe that Tatsuya created was only the size of the observable universe, as some estimates have the universe as big as 10^{10^{10^{122}}} megaparsecs