MarvelCosmology

The Never Queen is actually one of the iterations of Multi-Eternity. Known as The Pilgrim at first, she was the fourth multiverse until she turned into the Queen of Nevers and journeyed into The Mystery. The energy she shed to turn into Never Queen made the fifth Multi-Eternity. Thus, everything applying to Eternity (both Multi and Uni) applies to her as well (and vice versa).

Once she became the Never Queen, she became the embodiment of all possibilities of story.

She can control narratives.

She not only embodies all the possibilities that are there in the multiverses, but also the infinite maybes that die and aren't. She is neither bounded by destiny nor chaos.

She is the almost-now and yet to be, and as such, possesses omniscience.

Could see Silver Surfer who went entirely out of phase with existence itself.
I.e., she isn't bound by existence and is outside of it.

In fact she literally isn't bound by anything and is outside everything, including comic panels; as she literally takes a celestial outside the comic narrative and preserves it. She then creates the fifth hosts of the True Celestials out of that last Celestial.

That she is outside everything is further supported by the fact that Never queen exists at the highest lvl of structure before the House of Ideas and can physically go upto there.

She can make any wishes into a possible future.

She and Eternity can exist in "a space outside of time and a time outside of space". They kiss in neither here nor there.

Her heart powers all possibilities in the omniverse. Her heart, and she herself, is entirely metaphysical. Her heart is also both infinitely big and infinitesimally small.