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Originally Posted by an0nym0us
DBZ doesn't need a room to overridden Laws. Itachi said nothing but a Mangekyo Sharingan user which means omnipotent/immortal are excluded. You are really contradicting your own theory.
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Itachi didn't mention omnipotent beings because they don't exist in the Narutoverse. What did you expect him to say, "You can only counter this technique if you have MS, oh, and btw, if you are an omnipotent being from another universe that doesn't even exist here"?
Omnipotent beings are omnipotent, meaning everything is under their control. Perceive Tsukuyomi as a city. Itachi would be the Mayor of the city, but it would still be under the control of the Government (an omnipotent being). A crappy analogy, but you get the point.
Partially-omnipotent beings (beings that are omnipotent in their own realm, or under special conditions) are also vulnerable to Tsukuyomi. The only ones that would be able to resist it would be these with a form of complete omnipotence.
Not even immortality can save you from Tsukuyomi, since it attacks the mind - Tsukuyomi would not kill you, but it would totally destroy all your brain functions, thus absolutely defeating you.
Mental invulnerability can protect you from Tsukuyomi, or at least help you make it through alive.
Therefore, beings who are not
a) Absolutely Omnipotent
b) Invulnerable to all mental assaults
c) Wielders of a genjutsu skill
and Mangekyou Sharingan equal to or better than Itachi's
Cannot survive Tsukuyomi.