I am also interested in calculating attack potency and I was just wondering about the explosion radius used in the calculation for Tier 3-A here. When I plug the radius of the observable universe into the relevant equations, I get 7.59E+108 J, not 2.825x10^92 J.
Also, I've been working on some calcs of my own about what it would take to destroy the universe itself rather than just all the stuff in it. I can let you know my result once it's done if you want.
It seems like type 1 and 2 concept manip don't really fit with our tiering system any more. I've written an outline here of how to change them, based on what I remember Ultima and DT agreeing to, but an explanation fitting on the Conceptual Manipulation page still needs to be written. Would you be able to help out with that?