In AEG's Secrets of the Shadowlands (2004) for Legend of the Five Rings, Second Edition (that's also officially licensed by Wizards of the Coast for Dungeons and Dragons, Third Edition), the feat Faceless Soul has as its benefit
Once per day you may completely shield yourself from all attempts to detect you presence while moving with stealth (such as with the Move Silently or Hide in Shadows skills).1 So long as you remain unnoticed by mundane means, you cannot be detected by any supernatural means (such as spells or kiho feats) short of the direct intervention of Fortune or a more powerful being. (54)
Emphasis mine. Similar language appears in the Legend of the Five Rings version of the feat, the advantage Ninja Mystic. I am largely unfamiliar with the vastness of Rokugan, but Oriental Adventures says that
The religion of Rokugan is a collage of piety directed toward the fortunes—including Yakomo (the male sun deity), Hitomi (the female moon deity), the seven kami who founded the clans, the Seven Fortunes of Good Luck, and countless lesser fortunes—as well as the spirits of the ancestors and the teachings of Shinsei. (9)
Thus—here, anyway—, it sounds there as if fortunes are pretty firmly top of the heap so far as the setting's divine powers go, equivalent to most fantasy setting's gods. Has one or more beings or forces in the Rokugan setting ever been explicitly stated as being more powerful than a fortune? Alternatively, has one or more beings or forces ever demonstrated—such as in a metagame storyline, an in-product piece of fiction, or even in a licensed novel or the trading card game—power beyond that possessed by a fortune?
Note that, while I am interested in information presented before and after, answers specific to Legend of the Five Rings, Second Edition (and, by extension, the Oriental Adventures line) are preferred.
1 The feat's benefit really says the Hide in Shadows skill. AEG's Oriental Adventures line's feats often include jargon appropriate to earlier D&D editions. (At least one 2004 feat uses the phrase to-hit roll, for instance.)