I highly doubt you tested this, but I'm going to give you the benifit of the doubt and say you typoed your EVs, count them please.
edit: Ok most of these set points don't make sense
No other Lugia set like it
There is a CM Lugia set with reliable recovery, and isn't setup bait for every single CMer possible.
Has better defensive stats than Crocune
What the hell?? Its an Uber how is this relevant at all? The Standard CM Lugia has better defenses too.
Outspeeds Groudon and can 2HKO with +2 Aeroblast (And can survive a Stone Edge from Rock Polish variants
Ok, this means it comes in and you are at +1. You CM again you get hit with Stone Edge for 50%+, now you have to either rest or do around 50% to it, take your pick. This means you will die if both of the subsequent Stone Edges hit, unless you Sleep Talk an Aeroblast. Also, you do 38.1% - 45.3% to specially defensive Groudon at +2 with Aeroblast, so...FInally, a lot of Groudons carry Roar, so have fun needing +4 to OHKO with even Ice Beam.
Walls most Dialga and can 2HKO with +6 Aeroblast
What? The support Dialga takes a max of 51%, meaning as long as it doesn't switch into an attack it will always take 2 Aeroblasts with the help of Leftovers.
You do 34.9% - 41.3% to Bulk Up Dialga at +6. Meaning as long as it doesn't switch in when you have a substantial amount of CMs, you are dead. Also keep in mind, if it does switch in when you are +6 this is what will happen(assuming it doesn't switch into an attack)
turn1: You use Aeroblast, doesn't matter what it uses
turn2: You use Aeroblast, it uses Rest
turn3: You use Aeroblast, it uses Sleep Talk, doesn't matter what it Sleep Talks
turn4: You use Aeroblast,
you are now out of PP, and have no attacking moves. (edit: I guess you can still choose it via sleep talk, but what if they don't attack and continue to use Bulk Up?)
Even if you change the move, you do 53% - 62.9% with +6 Ice Beam, so as long as it doesn't wait till you are +6 to switch in, you are done, seeing as +1 Outrage always 2HKOes, meaning you can't heal fast enough with Rest.
To outspeed Timid Kyogre and have max durability
Well first off (at the time of this post) you didn't count your EVs, so it leads to me doubting you tested this. Second, you should aim to outspeed Garchomp...so...
A NP Darkrai counter (It has Sleep Talk for other versions)
LOL ok lemme just find my NP Darkrai counter. And fyi, you are still 2HKOed even at +2 from a nonboosted Dark Pulse. (please don't say primeape, its worthless in every other aspect)
A Mewtwo lure (Taunt is annoying)
Huh? Ok you need a lure to probably one of the most versatile Pokemon in the game...
Toxic Spikes support is great
CM Lugia does better with Tspikes then this set due to the fact it can restore 150% in 3 turns rather then this sets 100% over 3 turns, while having the ability to shed a large portion of its weaknesses, and being able to use screens.
Also, for the Counters section, you forgot the following Pokemon(Since you switched to Ice Beam, these calcs are for Ice Beam):
Blissey (You do 32.4% - 38.1% at +6)
Latias (when you are both at +6 it takes 24.3% - 29.2% from Ice Beam)
Kyogre (You do 32.5% - 38.3% max at +6 to 4/0 Kyogre, although given it can't do much to you back unless it has CM as well, but its not uncommon for it to have CM)
Ho-Oh: always 2HKOes you with Sacred Fire, and a +1 Ice Beam does 19.1% - 22.5%, so you can barely 2HKO it with SR if it has Life Orb and attacks you, that is, if it doesn't decide to Roost before demolishing you.
Manaphy: really any Manaphy variants with Ice Beam with lol at you.
Wobbuffet: You say this Lugia hates Encore, which is true, but you fail to mention you can't OHKO it at +6 with Ice Beam or Aeroblast.
Heatran: Taunts you, and then lols hard at your Ice Beams, which by the way, you need +2 to always outdo Leftovers with. Then can procede to Roar you away.
Any Trick Scarfer: Jirachi, Metagross, Mewtwo, Darkrai, you get the picture.
Skarmory: If you don't have SR up, you can't even KO it at +6(with Ice Beam)!!!!! If you do have SR, you need +5, meaning it can switch in, set up 3 layers of Spikes, then Whirlwind you out as you get your 5th.
Tyranitar: Lets put it this way, without SR, you have a 3.2% chance to OHKO 0/0 neutral Tyranitar in rain, with Ice Beam. You can't even 2HKO the 252/216 Careful in Sandstorm at +6, while the aforementioned Tyranitar with Choice Band does 66.8% - 79.3% to you.
Really, I could go on, but I think you get the point. Sorry, but I just don't think this set is good.
