I guess the best way to deal with a word like “created” is to recognize that it has two main connotations (most people disregard this and get tangled in terminology). God created man VS God as man. If God IS all, there’s nothing to create. If God created all, it’s saying the same thing as a SEEMINGLY two-step process. It would SEEM that JSG and ACIM disagree, but I say it’s merely a matter of semantics.