I don’t think anything can be above the Eternal Source. The Eternal Source is All That Is, that which brings Creation into being, and thus all things hold pieces of that Source. To be above Source, would mean you were somehow outside of it, and in my opinion, that just isn’t possible based on the very definition of the concept.
I know there are people that believe that there are other universes with their own Eternal Source, but I don’t buy that. The multiverse theory of quantum physics posits a multiverse of probabilities, not whole universes unique unto themselves.
Ultimately though, it is all just theory and opinion. No one really knows if anything is above Source, because if anyone successfully got there, they would cease to exist as what they were and couldn’t tell us.