The MC had stats above lvl 77 elve queen when they met for the first time. Later he will struggle against lvl 30 enemies and has to rely on the abyss knight to fight enemies level 90. But when he fought against that lvl 90 guy he had allready double the stats. Basically lvl 140+ (also he gets skillpoints by absorbing. Others get skillpoints by level up. Its not specified but the elven queen said "if you have 100 skillpoints no one can compare" and the MC allready had more than that.)

The manga is not perfect but much better than this novel. They removed some major flaws by skipping statements. The abyss knight in the valey of death is judged to be a being with stats over 9999 (later we understand that this cant be true. BUT MC with stats of lvl 150 unable to beat lvl 50 boar is also s*upid. I think the Manga reduced the false informations from stats to make up for this major issue.

Manga also seem to skip the fact that the corpse absorption has a corrupting side effect. People think that the elven Queen is just annoying by telling him to only absorb what he killed. Her intuition is the reason why MC can resist the Abyss. If he had died right after the dragon corpse he would have been absorbed by the abyss aswell without getting strong because he didnt kill the dragon himself. (I guess thats what happened to the abyss knights and all the former earthlings in the abyss)

The MC has a skill that lets him get OP even with a max level of 1. But because a lot of people have level 1 appraisal, which only shows name and level, people still think he's super weak. It's a recurring joke, "Ha ha, level 1, oh sh*t did you just 2 shot that dragon?"

There's some plot armor. He has the power to absorb corpses and get their stats and skills, but even tho there's a war with battlefields full of corpses he doesn't feel right about absorbing people, not even the as*hole "heroes".

But without that the story would be over by chapter 40 -> because he'd basically be a god...