The reason Shinji did not immediately absorb the Ten-Tails to become its jinchuriki was because he wanted to face Boros in his Meteor Burst form as the Ten-Tails Jinchuriki himself.
As Shinji slowly stepped toward Boros, the hand seals for the "Six Paths Ten-Tails Coffin Seal" were already complete.
The Ten-Tails' massive body was instantly compressed, its form flowing like liquid toward Shinji's back.
Bang and the others stared in shock, completely unaware of what was happening.
When the entire Ten-Tails finally entered Shinji's body, his hair began to turn white from root to tip, as if he were transcending into divinity.
A white Six Paths-style cloak appeared on him, nine Truth-Seeking Orbs floated behind his back in a ring, and a Six Paths staff manifested in his left hand.
[Alert! Host has become the "Ten-Tails Jinchuriki," reward: 500 points!]
[Alert! If the host can awaken the "Rinne Sharingan," he will possess most of Kaguya Otsutsuki's power!]
"So this is the power of the Six Paths..." Shinji could feel the immense energy coursing through him.
However, what concerned him was whether becoming the Ten-Tails Jinchuriki would cause his "Intangibility" to stop working.
For example, Ten-Tails Jinchuriki Obito could no longer use Intangibility because the transformation covered his body with a protective "shell," which nullified his own ability.
But Shinji suspected it was really because Kishimoto didn't want Obito to be too overpowered. Otherwise, with both Ten-Tails' power and Intangibility, how could the protagonist group even fight back?
Forget Ten-Tails plus Intangibility, they didn't even let Obito have dual Kamui. He only got to try it once when he was about to die, and then immediately passed on a one-minute trial version to Kakashi.
[Alert! The host can still use "Intangibility." The reason Ten-Tails Jinchuriki Obito could not is because the Ten-Tails body (that shell) was immune to all ninjutsu except senjutsu, including Obito's own Intangibility. But since the host's world has no ninjutsu, that immunity is unnecessary and has been replaced with an even stronger physique, regeneration, and vitality.]
Hearing the system's explanation, Shinji was finally at ease. Being able to keep Intangibility was best; otherwise, he would lose one of his most important survival abilities.
"Good!!"
Sensing the unfathomable energy within Shinji, Boros was exhilarated. "As you wish! I will also give it my all!"
Buzzing sounds filled the air as Boros took a stance to gather energy, releasing an overwhelming aura.
Meteor Burst form!
In this state, Boros' entire body turned white except for his veins.
By using his internal energy as propulsion, he gained explosive power and speed far beyond biological limits, but at the cost of steadily consuming his own life force.
The next moment, Boros charged at Shinji with such speed that even the Rinnegan struggled to track him. Nonetheless, Shinji managed to activate Intangibility in time, allowing Boros' punch to pass harmlessly through his head.
Even without hitting its target, the force of Boros' punch was devastating, shaking the terrain for several kilometers ahead.
Meanwhile, Shinji's wooden clone, who had been calmly eating melon seeds, immediately activated the fourth stage of Susanoo to block the shockwave for everyone.
Even then, he felt the fourth stage wasn't entirely safe, so he forcibly pushed it into the full form, complete version.
Yet even so...
Crack!
The Susanoo shattered instantly under the impact of the shockwave, though it still managed to block most of the force.
After all, this wooden clone had been summoned by Shinji before he became the Jinchuriki of the Ten-Tails. If it had been summoned after his transformation, the outcome would have been very different.
Tatsumaki reacted immediately, casting an energy barrier over herself and everyone present, including Shinji's wooden clone.
Without it, the remaining shockwave power would have been enough to destroy the clone. Even so, the leftover force still caused a faint crack to form in the barrier.
Everyone felt a chill. The shockwave from a single punch was already this terrifying.
Tatsumaki's expression grew tense. The alien who called himself the ruler of the universe was overwhelmingly strong.
However, under the effect of "Intangibility," Shinji remained completely unharmed.
He quickly formed seals again, releasing a portion of the Ten-Tails' power within him to make it grow into the God Tree.
He did this because of the system's earlier reminder: if he could awaken the Rinne Sharingan, he would gain most of Kaguya Otsutsuki's power, and to awaken it, a God Tree was essential.
"I've found your weakness!"
Taking advantage of Shinji forming seals, Boros drove a full-powered knee strike straight into Shinji's abdomen.
A seasoned warrior like him naturally possessed keen sensing abilities.
While "Double Kamui" was deadly as a surprise attack, after missing several times, Boros had begun to see through its secret.
Whenever he couldn't hit his opponent, he also couldn't detect any signs of life from them, as if they had become a ghost. But just now, while Shinji was forming seals, Boros sensed his life signature again and immediately launched his strongest attack without hesitation.
He was, after all, the ruler of the universe. After just a few exchanges, he had discovered the flaw in "Intangibility" and decisively launched an all-out strike.
This "Lunar Kick" sent Shinji flying toward the moon at the speed of light.
This was not supersonic or near-supersonic speed. It was true light speed.
However, Shinji's body never actually crashed into the moon, because it had already vaporized midair from the friction between light-speed movement and the atmosphere.
But whether that was truly Shinji's real body was still in question.
"Huff… huff…!"
Boros' breathing had grown heavy.
His Meteor Burst form placed an enormous burden on his body, which was why he rarely used it unless absolutely necessary.
"Is this battle… finally over?"
Panting, Boros muttered, "To fight me to this extent, you are already strong enough… but it's a pity you still…"
He believed Shinji had been completely obliterated by that full-powered strike. He had felt his attack connect with the body, and no one could survive a hit like that.
But before he could finish speaking, the sound of the God Tree, grown from the Ten-Tails, drew his attention.
Instinctively, Boros turned to look at the God Tree, seemingly unaware of a Truth-Seeking Orb flying straight toward him.