User blog comment:B214/Volume 21 info & spoilers/@comment-205.197.242.172-20160708201350/@comment-24.113.252.213-20160708235532

Remember how it was mentioned in the LN that Tobio Ikuse is one of the only two humans capable of forcing Vali to use Juggernaut Drive (the other being Cao Cao).

I think this "Scythe-wielding Wolf-Man" form is the reason for that. So I think it's safe to assume that Tobio Ikuse has power that rivals God-level beings (though it's obviouse since he possesses a longinus).

As for whether or not he can match Vali in his Empireo Juggernaut Overdrive form, we don't know.

Remember, Vali didn't have complete controle of the JD, he just used his Demonic Power as a power source, and "enforces some of his will". It's like trying to steer a car going 200+ miles an hour. You can't completely controle it's direction, just make slight turns.

As for EJOD, Vali has complete controle over it. So I'm thinking that with since Vali and Tobio have relatively equal fighting skill and experience, the deciding factor would be who has more power. And I believe Vali has that advantage.

So in summary, Tobio's strength is definitely God-Class (Perhaps even Heavenly Dragon-Class).