The basic idea is that immoral actions are generally those that cause pain and those that are irreversible. Murder is irreversibly ending someones life. Rape, while it will physically heal, causes mental and emotional pain that will likely never be forgotten. Assault is deliberately causing pain. If an all powerful being had the power to reverse and action done, would anything he does be immoral? He could murder someone, and then bring them back to life and erase anyone's memory of him ever being dead. He could rape someone, and then turn back time to a point where the woman was never raped. He could torture children and then erase any physical pain or memories of the action. He could even kick the planet into the sun for no reason, and then decide he wants it back and create it again in the exact place it was with no trace of death. Could any of these actions be reasonably considered immoral if there is ultimately no pain caused?

I started writing this with the idea that an all powerful being couldn't do anything immoral, but thinking while writing I instead think that he can choose to never reverse his actions, and if the pain was left then it would indeed be immoral. But if any and every pain caused is reversed, I don't see how the action could be considered immoral.