If you assume the possible existence of a perfect being, then it could understand us perfectly, by definition - maybe after perfectly imagining what it would be like to be us so it could experience imperfection, and then reflecting on that with perfect wisdom.
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If you assume the possible existence of a perfect being, then it could understand us perfectly, by definition - maybe after perfectly imagining what it would be like to be us so it could experience imperfection, and then reflecting on that with perfect wisdom.