The Dragonborn. Now hear me out, in the game you can get a shield that blocks all spells 50 dmg or lower. This can't stop the Death Star laser. HOWEVER, since you said no gameplay mechanics, this shield will block the entirety of the blast, leaving the Dragonborn unharmed.
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Is the blocking of spells by the shield not a game mechanic in itself?
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Proof that the shield is that strong?
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Well you would need to compare a 50 damage spell to the Death Star laser, and the laser wins, so that doesn't work.
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No, he said gameplay mechanics don't apply, and since technically the spellbreaker stops any spell in the lore, it should stop the death star's laser.
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Certain spells do +50 no matter what, so no matter what those spells go through the shield. Removing the game mechanics, the fact that these spells go through the shield still applies since there is no situation where the shield blocks the spell. Ever.
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That's a no limits fallacy. We need stats or feats for proof. Also lasers are not magic.