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God level-threats are defined as things that are threats to Humanity itself. Boros himself might not be, but add in his lieutenants AND his ship? It's not hard to imagine.
That said, this is all just making an argument for the sake of it, as we don't know how powerful Boros is supposed to be (unless you peek into the official Guidebook), and the Heroes Association only makes up threat levels only AFTER a threat has been witnessed and assessed (see how Sea King's ranking went up). And no one witnessed the fight between Saitama and Boros.
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