It's in the name; the prefix "ma" makes Makaioshin literally mean "demon Kaioshin". Their role as an alternate in the same tier makes a lot of sense then.
Battle of Gods puts the Hakaishin in the same tier as the Kaioshin but having an opposite role, but this doesn't mean that the Makaioshin aren't also in the same tier, but opposite from the Kaioshin in a different sense (as the original manga says).
Reconciling BoG and the original manga would put them all in the same point of the hierarchy, triangulating each other.
Here's one possible scheme:
Kaioshin: creator gods for the light (maybe regular reiki in your verse?) half of each universe.
Makaioshin: creator/governing gods for the dark (dark reiki) half of each universe.
Hakaishin: destruction gods for each universe in general, being the counterpart to BOTH the Kaioshin and Makaioshin in the sense of having that specific role.
What do you think?
Wait are you using Toriyama from that one Guidebook, hmmmmmmmmm...........
Whis is sort of like the Mr. Popo to the God of Destruction. He's been the attendant and trainer of Destroyer Gods for generations.
I believe that SSJ4 Gogeta may be on par with Whis or Bills, but its difficult to say. Whis and Bills' powers are still relatively unknown, but they even say at the end of BoG that "someday Goku and Vegeta will become fearsome foes".
So with this, your saying that Bills is the next level of God above the Supreme Kais? ...and there is STILL one more level above them?!
If so, does that also mean you consider SSj4 stronger than SSjGod in your series?