The party will eventually be facing Tiamat, as an end-of-campaign event. At the present time, they are considering the effectiveness of wall of force as a defensive barrier against her.
Wall of Force is 5th level and says:
Nothing can physically pass through the wall.
Tiamat has:
Limited Magic Immunity. Unless she wishes to be affected, Tiamat is immune to spells of 6th level or lower. She has advantage on saving throws against all other spells and magical effects.
It is clear to me that Tiamat can simply walk or fly through a wall of force due to her immunity, unless the wall was upcast so as to be at least 7th level, in which case it would be a barrier to her.
However, it is not clear to me whether her breath weapon counts as 'her'; that is, whether the damaging effects that she can produce as breath weapons are included as Tiamat being immune to the spell, and would thus be able to pass through a non-upcast wall or not.
If she picked up a stone a threw it at the wall, I would expect the wall to stop it; clearly the stone is not her, even if she did impart its motion (then again, I don't think it is intuitive that a magical bow allows a non-magical arrow to fully damage a creature with resistance to non-magical damage. I agree that it does, I just don't think it is intuitive).
Her breath weapons seems to lie somewhere between a thrown stone and her own body - her breath weapons are more 'her' than the stone - but are they enough her to pass through like her body would?