An form of tārtamya is accepted by Baladeva Vidyabhusana.

See Prameya-ratnavali and

the Kantimala tika.
That said, by emphasizing in a broad sense a core tenet of the Madhva school, Śrī
Baladeva brings Śrī Madhva’s tāratamya doctrine, which posits a gradation of jīvas in
terms of their attainment, in line with Gauḍīya siddhānta. While Śrī Jīva Goswāmī
stresses the similarity of all jīvas, he does not dismiss their individuality. Indeed, one
thing cannot be equal to another thing in all respects and still remain different from it.
And the Gauḍīya doctrine posits a plurality of jīvas, each with its own individual
experience of the world. This, then, is the internal difference between jīvas that Śrī
Baladeva implicitly points to by citing Madhva’s tāratamya doctrine. In other words,
while each baddha-jīva is externally differentiated by its karma, this external
difference/gradation stems from the fact that each jīva makes choices from within its
unique, private experience of the world. The logic of this insight is inescapable.