Calculations
(Kanji of the relevant text)
Simon in the Galactic Spiral Abyss generates so much Spiral Power that it's akin to a universe being born in each of his cells (although this causes him great strain as his power is perpetually absorbed), while Super Galaxy Dai-Gurren battles the Nanda-class. There are 37.2 trillion cells in the human body (37200000000000). The mass of the observable universe is estimated to be around 4 X 10^54kg (4.0e54kg).

E = mc^2
= 4.0e54 X 299792458^2
= 3.59502071e71 joules

E = 3.59502071e71 X 37200000000000
= 1.3373477e85/10^44
= 133.73477 TENATERAFOE

Final Results
Simon's energy in the Galactic Spiral Abyss = 133.735 TENATERAFOE


It's important to keep in mind that the Galactic Spiral Abyss is constantly absorbing Spiral Energy as it's generated, so Simon would have to continuously generate this level of energy; and upon the destruction of the Death Spiral Machine, Super Galaxy Dai-Gurren would have absorbed it back.

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