IIRC Unicron is supposed to exist on multiple parallel universes at once which would suggest he's at least a First One (multiple planes associated with one dimension) or possibly an Eternal (multiple dimensions comprising one Reality).
Neutronium Golems are Eternal-built constructs and they are described as being able to shatter planets with a punch... but despite their incredibly high CR they are not really Eternal level themselves, they lack the 'absolute' abilities (the Dimensional Masteries from the First One/Demiurge/Time Lord templates, Transversal, Perfect Defense, etc.) that a real Eternal would have.
Unicron has an 'equal and opposite', Primus, in the same "Reality" so I would suggest that he is probably a First One rather than an Eternal.