But levels of reality are degrees of wholeness where one exists within the other like the Russian dolls. They exist as relationships between cosmoses as well as within one cosmos. You've heard the old expression that "he can't see the forest for the trees." This is an depiction of two levels of reality within a cosmos.
The universe is also constructed on such levels but as a vertical reality or the quality of the moment.. Time for a higher level of reality for example is experienced much differently than for us on earth.
I get the impression that Needleman's "levels of reality" are just the different "realities" perceived at David R. Hawkins' different "levels of consciousness", nothing else. Quite simple. It is just another wording of the same thing. Nick_A, you should read D.R.Hawkins. Begin with "Power vs Force".
Warning: if you don't like or are skeptic about applied kinesiology, then just skip this in your minde and take all the rest.