The line of reasoning presented is that the Archangel, Michael, was created as the first of Jehovah's creation, this mighty angel also being called the Word of God, who later became the man, Jesus.
“…it appears that Jehovah God caused an ovum, or egg cell, in Mary’s womb to become fertile, accomplishing this by the transferal of the life of his firstborn Son from the spirit realm to earth. (Ga 4:4) Only in this way could the child eventually born have retained identity as the same person who had resided in heaven as the Word…
Mary was a descendant of the sinner Adam, hence herself imperfect and sinful. The question is therefore raised as to how Jesus, Mary’s ‘firstborn’ (Lu 2:7), could be perfect and free from sin in his physical organism. While modern geneticists have learned much about laws of heredity and about dominant and recessive characteristics, they had had no experience in learning the results of uniting perfection with imperfection, as was the case with Jesus’ conception. From the results revealed in the Bible, it would appear that the perfect male life-force (causing the conception) canceled out any imperfection existent in Mary’s ovum, thereby producing a genetic pattern (and embryonic development) that was perfect from its start. Whatever the case, the operation of God’s holy spirit [‘the perfect male life-force’?] at the time guaranteed the success of God’s purpose. As the angel Gabriel explained to Mary, ‘power of the Most High’ overshadowed her so that what was born was holy, God’s Son. God’s holy spirit formed, as it were, a protective wall so that no imperfection or hurtful force could damage, or blemish, the developing embryo, from conception on.-Lu 1:35” (Ibid. p56)
The Word was used to create everything else, including another mighty angel who later became Jehovah's great Adversary. This great Adversary was the Satan who tried to tempt Jesus by offering him all the kingdoms on earth. The latter was a false god, but Jesus was a faithful mighty one (a god) who although created himself, was the one in his pre-human existence who created the mighty angel who became Satan. It's an interesting theory. But, of course, it depends utterly on the Word / Michael / Jesus being a creature, just like Satan is a creature - created. In that sense, both Jesus and Satan can have 'a god' designation applied to them as both of them are mighty ones, with the Jehovah's Witnesses differentiating their Jesus as never having sinned, while Satan did. A related link on how they view Jesus being called "God" in John 20:28 is at How do Jehovah's Witnesses explain Thomas's exclamation, "My Lord and my God"?