Is “Buddhi-tattva as highest reality” a fair characterization of Buddhist ultimate truth? On cross-traditional hierarchies of meditative attainments

I read the following excerpt from a text on the internet - > Hindu philosophers generally classify all tattvas or categories into > 36 or 96, **of these the lowest 24 are the elements , Tanmatras , > Karmendrya , Jnanendrya , Antakarana (Chitta , Manas , Ahankara > and Buddhi ). As it is, the 24th is Buddhi tattva .** > > **It is this Tattva which the Buddhists affirm as the only truth and as > the highest truth- Beside and beyond this there is no other reality > higher or lower. All the 23 that are below the 24th tattva are only > phenomenally or momentarily true. If anybody were to assert that there > was anything higher than the Buddhi tattva, the Buddhist would regard > him as telling an untruth, as suggesting a fiction.** In the table of > Skandhas, Vijnana-skandha is one of them; but this Vijnana-skandha is > merely the six kinds of sensations or knowledge perceived by the five > external senses and Buddhi as the sixth sense. **As such this Vijnana is > only derived from Buddhi and what would be regarded as born of Maya or > matter. To confound therefore this material Vijnana with the Vijnana > of the Upanishads as meaning the non-material Atma is highly > unscientific.** Passing beyond the 24th tattva, the Hindus postulate > Guna which means attribute or quality. This is the quality of the > Mulaprakriti. This guna is divided into Satva, Rajas, and Tamas and > when the soul is clothed with these three gunas it attains its > distinctive individuality. Though this guna gives him the peculiar > individuality, the soul in its own nature is distinct from the three > gunas. Is the quoted claim that Buddhists treat something equivalent to Buddhi-tattva as the highest truth a correct represenation of the Buddhist position or does it strawman the position of buddhism? Based on my limited knowledge, Buddhism too seems to have its own hierarchy of meditative attainments such as sphere of infinite space, sphere of infinite consciousness, sphere of nothingness, and sphere of neither-perception-nor-non-perception etc beyond all of which is Nirvana. So shouldn't the buddhist nirvana be beyond any form of conditioned intellect (Buddhi-tattva ) as is being claimed? Correct me if i am wrong