Re: Cosmic Threats
DC's cosmology seems to be a bit less defined, but Destiny, Death, Dream, Destruction, Desire, Despair and Delirium would rate pretty high up the totem pole.
There's also the Source (Fourth World), the Voice that commands the Spectre, Rama Kushna (Deadman's boss) and, of course, weenies like the Lords of Order and Chaos.
All of these are god-level entities, but, it would appear, none of them are actually at the top of the heap...