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Idk where you got the idea he was the strongest, but the true strength of the DH leader was never stated, and is only known through memory. It's almost like good story telling let's characters have misconceptions. I guess low IQ on your part is why you don't understand.
The story, for your part, doesn't do a good job showing the progression of the MC in terms of power. The author is trying to tell us however, as you have continuously ignored due to that low IQ problem, that the MC is considered the strongest. They keep stating "only the sword god can fight him" when talking about the DH faction leader. Months or years have passed along in this story since the MC killed the Demonic Cult leader.
His materialization is "imitating" and "mastering that which he imitates". He's literally imitating the laws of time, due to his experience and understanding of regression, which allowed him to create a sort of "mystical art" that let's him warp time within the bounds of his body.
I'm guessing if he reaches a higher realm in the future, he could potentially expand that regression mystical power to other people or even let himself send memories back in time at will.
I wouldn't be surprised if he faces the master of dark heaven in battle, reaches enlightenment upon death and creates that heaven defy act, letting him reach enlightenment before the battle begins.
These stories from Korea always make no sense in this way, probably because the authors are censoring what they think really would happen, or they have been brainwashed by the untouchable nature of chaebol currently in korea.