Everything kills just depends on the amount.
With regards to oxygen it's all about the FiO2 and exposure time. Higher partial pressures as seen with diving reduce the FiO2 required to cause toxicity though there is the element of nitrogen narcosis as well. Breathing 100% you can't safely dive beyond 10m/30ft or so due to the risk of toxicity. Results are similar to other toxic agents.
Oxygen toxicity - Wikipedia
With regards to oxygen it's all about the FiO2 and exposure time. Higher partial pressures as seen with diving reduce the FiO2 required to cause toxicity though there is the element of nitrogen narcosis as well. Breathing 100% you can't safely dive beyond 10m/30ft or so due to the risk of toxicity. Results are similar to other toxic agents.
Oxygen toxicity - Wikipedia