From page 408 of the hardcover:
Tulpa is a Tibetan description for a solid object, or person, created from thought alone; i.e., literally and deliberately willed into tangible form from nothing.Grant Morrison is a chaos magician who has used the comics he has written to explore his philosophy and journey into magic. Chaos magic is a do-it-yourself way of ordering the world using rituals and belief systems from all over. So a chaos magician could potentially use kabbalah, bits of Dee, the Lord's Prayer and a heaping of Crowley to contact the fictional entities from Lovecraft's tales. The idea that magic is fiction is a feature and not a flaw (for example Alan Moore, writer of Watchmen, From Hell and League of Extraordinairy Gentleman among others, worships Glycon, a snake puppet used to commit fraud in 1st century AD Rome) because in magic fiction is another layer of reality.
Morrison describes superheroes beautifully as the ultimate ficitonal reality. We created them as the ultimate answer. There is no physical, mental, spiritual problem designed that we cannot have our superheroes overcome. They are designed to overcome and to inspire. He uses as an example the idea of The Bomb. From page xv of the introduction:
Before it was a Bomb, the Bomb was an idea.
Superman, however, was a Faster, Stronger, Better Idea.
It's not that I needed Superman to be "real," I just needed him to be more real than the Idea of the Bomb that ravaged my dreams.
Grant Morrison then spends the rest of the book making the case that superheroes are humanity's aspirations toward perfection.