Using a Breathing Form plays a crucial role in survival in the Demon Slayer universe. The Breathing Forms are one of the greatest abilities in the arsenal for the Hashira, which could be used offensively and defensively. Defensively, upon the reveal of the Stone Hashira, Gyomei Himejima, many have considered his Breathing Style the best at defense.
However, on closer inspection, Gyomei's Breathing Form may be very effective in defense, but certainly not the best. A certain individual's Breathing Style might surpass Gyomei's Stone Breathing in defense, which was revealed to the fans a long time ago. Giyu's Water Breathing might be the best defensive Breathing style, and here's why.
Disclaimer: This article is a speculative theory based on the author's opinions.
Giyu's Water Breathing Form "Dead Calm" might be the most defensive form in Demon Slayer
Giyu the Water Hashira from Demon Slayer is generally known for his stoic and powerful personality in battle and daily life. He was the first Hashira introduced in the series, from the first episode. Giyu is the master of Water Breathing, a style passed down to him by the former Water Hashira, Sankonji Urokodaki.
In the Mt. Natagumo arc from Demon Slayer, Giyu introduced the 11th Form of Water Breathing to the fans, known as Dead Calm. He used the form to deflect all of Rui's attacks, leading him to finally slice off Rui's head, thus killing the Lower Moon demon. At that instance, the form was shown as an offensive one, with very little focus on its defensive aspect.
The 11th Form of Water Breathing from Demon Slayer- Dead Calm is personally created by Giyu, unlike most other forms in the anime, which are mostly pre-existing and passed down. In this form, Giyu stops every moment of his body and enters a state of complete tranquility. That allows him to block, deflect, and even precisely cut through any incoming attacks, as shown in the series.
Coming to the topic of Giyu's Water Breathing surpassing Gyomei and the other Hashira in defense, there can be multiple reasons for its effectiveness. Firstly, to compare it with the other Hashira, the knowledge of their defensive forms is also needed: Rengoku's Blooming Flame Undulation, Sanemi's Clear Storm Wind Trees, Tengen's Constant Resounding Slashes, and finally, Gyomei's Stone Skin.
Despite all the Forms mentioned above having tremendous defensive capabilities, they all show a glaring drawback, unlike Giyu's 11th Form. For all the Forms, the user has to constantly exert energy into performing slashes or swings, leading to exhaustion. Unlike these forms, Giyu just needs to stand still and can use his Breathing technique and deflecting attacks.
In the heat of battle, reserving energy is a crucial part of winning, especially for the Hashira. The Total Concentration Breathing required to perform these Breathing Forms heavily depends on the lung capacity of the user. Being out of breath during battles is one of the probable reasons Giyu's Breathing Form might surpass the other Hashira's Breathing Forms.
Final thoughts

Water Breathing has been an essential part of the Demon Slayer story, not just for Giyu. Tanjiro, the main protagonist, is also a user of Water Breathing, and it is one of the earliest attacks in his arsenal. Water Breathing is also established as one of the most beginner-friendly breathing forms, making it usable by multiple characters, including Aoi Kanzaki.
In light of the upcoming Demon Slayer: Infinity Castle arc, further applications can be expected to be shown as the two most iconic users of the Form enter the final battle against Muzan. The extensive use of the popular Breathing Form will likely be seen from both Giyu and Tanjiro.
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