I think that time in heaven is in what is known as Flux Time. This means that time in the Goddesses Heaven doesn't directly match at all to Earth's Timeline. Indeed, more then likely, it only is coexisting simultaneously to heaven's timeline right now because Heaven seems to be focusing alot of attention on the Earth system due to the constant meddling.
But if that is the case, then Bell, Urd, and Skuld can theoretically hop back into the earth Time line at any moment they wanted to, but have no control over the heavenly timeline when the hop back.
Besides, with all of heaven being immortals, how do we know that time isn't passing 100x what it is on earth.. or even at 1/10th time?
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Okay, now onto the second topic of Kami-sama as a being. I definatly feel he is a being in the most physical sense in the AMG universe. You see him at the beginning of the OVAs, and a few times in other places. You typically see the 'hall of voices' only when he's being all 'goddy' and doing his duty.
As for who/what Kami-sama is... that's really up for grabs. No one can be for sure. For all we know... Piers Anthony could have gotten this one right and Kami-sama is actually a Mortal that was promoted to Godhood due to his good deeds and kindness and love of the Human race... or he could have been there from the start. I doubt the AMG universe will really ever dabble in that, since that gets into murky waters... but see it as you will.
=)
~k1
07-Dec-2007