Top most powerful magical girls in Magia Record by lore: but this just according to what i know, and who I think are in the most powerful list
1:Ultimate Madoka/Madoka Kaname:
the obvious of the obvious the most powerful character, she is also more powerful than even the infamous Goku from the Dragon Ball franchise, by a few octodecillion times. Dragon Ball fans are absolute idiots, there are millions of anime characters that can wipe the floors with Goku no matter what forms he uses.
Ultimate Madoka is not just the the most powerful in the franchise, she is also one of the most powerful anime characters ever. she is a multiversal to even omniversal, and is a 100% omnipresent god, she is the Law of Cycles, she rewrote the multiverse, and even created a brand new one, and she herself is also a universe because the underside of her dress is actually another universe of its own.
on top of all that she is still a level 1 magical girl in according to her despite being able to beat goku decillions of times.
2: Akuma Homura/Akemi Homura:
she did seal up Ultimate Madoka's powers, she also mops the floors with Goku, she also goes by the name Homucifer.
and she even confiscated everyone's soul gems so that they won't be needing to suffer in despair as magical girls anymore. despite Homura becoming antagonistic
3:Nanoha Takamachi:
literally a magical girl Gundam especially the movie that Magia Record did a collab with, and that is Lyrical Nanoha Detonation, this movie, as well as it prequel movie Lyrical Nanoha Reflection are compleletly uncanon to the original Nanoha anime series it was confirmed by the facts. Her movie stats are 1000s of times more powerful than she is in Magia Record.
Nanoha's Formula mode is the most powerful barrier jacket ever, she can rival Goku's powers, she is everyone of the most powerful gundams combined, but millions of times more powerful she fly at a mach speed of 500 MPS, and her formula barrier jacket allows her to even fly up to space. she can literally wipe off the entire moon in her Formula mode, her formula mode does stay permanent until she gets a better upgrade, she can deliver a huge blast with her Starlight breaker, that is more than the blast radius of 10 million WWii atomic bombs. she had tanked an explosion while in outer space that is equivalent to over 100,000 WWii atomic bombs. and like goku she can keep getting upgrades to her power
Nanoha is more than likely to solo Walpurgisnacht, she isn't a Puella Magi so she cannot corrupt and turn into a witch nor doppel, her vitality is literally a planet's level of vitality as mentioned in the paragraph above that she tanked an explosion while in outer space that is equivalent to the power of more than 100,000 atomic bombs. As a reminder, Formula mode is Nanoha's most powerful barrier jacket
the only magical girls in Magia Record that can beat her are the ones above her, Akuma Homura, and Ultimate Madoka
4:Infinite Iroha:
She is also basically a god, but still not sure how powerful she actually is according to lore.
5:Lavi's Kimochi form
6:Holy Alina final form
7:Nemu Hiiragi
8:Rumor of the 10,000 year old Sakura
9:Hayate Yagami
10:Fate Testarossa
11:Touka Satomi
That is all I will list because there are so much other magical girls, so you guys can deal with them in the comment section