If by "gods" you mean lesser, created beings, then yes he can and yes he did: he created angels (some of whom fell and became demons = the false 'gods' of the pagans). And if the point you're making is that men will eventually be higher than angels (Heb. 2), than I won't argue that except to say that we are now "for a little while" lower than them. But in the next age, we will judge them.