Theory about otsutsuki s

The total mass and volume of Otsutsuki horns serve as a fundamental "hardware" metric representing the chakra capacity a character can process. Indeed, the massive horn structure enveloping the entire head of the ascended god Shibai represents the peak of data capacity, while Isshiki’s short but extremely dense, bone-like horn signifies pure physical authority.

​The thickened, branching horns of the evolved Momoshiki demonstrate an increasing accumulation of energy, whereas Kaguya’s thinner mass indicates a lower hierarchical rank. Furthermore, Madara’s structure—merely a small, plate-like form—proves an insufficient genetic imitation, and Toneri’s complete lack of horns acts as tangible evidence of the power loss resulting from genetic dilution.