Shooter said the Beyonder was "like God before there was Genesis" - while that may sound impressive, think about it: So? For the Creator to have brought forth the Multiverse/Omniverse into existence, the Creator would have had to exist before Creation as well. And the Primordial Void existed then as well - AND there is the fact that the Marvel Multiverse is constantly in a state of flux, being destroyed and recreated over and over again. So keep that in mind as well.
The One-Above-All has actually been stated, in the recent update of the Official Handbook (now on sale at BN) to be "the entity believed to be the supreme being/creator of the Omniverse" - it's in the Appendix, in the back. Even I was surprised at this - but, it was right there, what it said, so, like, yeah...
And as for the true nature of the One-Above-All, and the "God" in Ghost Rider - well, all I can say is, the more most Marvel writers delve into religion, like Heaven and Hell, angels and demons, the more (most of the time) bloody and blasphemous it tends to get as well. I'm not sure why; in DC's earlier days, the Christian God was portrayed really positively. In fact, many atheist writers, such as Ellis, have published many comics about God and religion in Marvel - and the things they write can be very offensive. The One-Above-All was indeed meant to represent "God" - but a Supreme Being within the trappings of religion in Marvel would be awkward, given the appearances of God in a bar in Hell, angels being portrayed as cold and merciless killing machines, or the time that evil renegade angel nearly usurped Heaven itself...
(Then again, for all DC's usage of the Spectre, the Presence was apparently replaced by a little girl; I don't really care or know how or why, but, like, come on, even DC can do better than that...)
The writers of the Official Handbook didn't just pull the references of the One-Above-All creating the Multiverse out of nowhere - they had very good sources, explicit canon sources, but they're so little-known these days most people aren't sure where this comes from, if at all. There were literally dozens of references to TOAA in this mini-series, but most people seem to have completely missed them.
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