Perfect Imperfection The use of Cell's Semi-Perfect form as the model for Cell Max is hence a visual device to give further weight to the idea that the android is incomplete – and never would be.
Largely because he was prematurely activated by Magenta, Cell Max appears to be completely mindless and totally berserk.
I'm pretty sure it's been stated that if Cell Max went perfect not even Broly could beat him, so as it stands no one outside of a Fusion could win.
Cell Max was created and designed by Akira Toriyama, the original creator of Dragon Ball. Toriyama previously stated that the Semi-Perfect form was his favorite of the forms taken up by the original Cell, which may have inspired the decision for Cell Max to resemble Cell's Semi-Perfect state.
Cell Max is way stronger than Perfect Cell. Perfect cell was solar system to galaxy level at best. Cell Max was in the low multiversal to multiversal tiers of power. So let's powerscale and confirm this.
Gohan had to access a new incredibly powerful form, confirmed by Toriyama to be stronger than Goku and Vegeta's, to beat it. Unfortunately for Jiren, this implies that he will never get close to defeating Cell Max in a one-on-one fight (with the former being at his Tournament of Power power level).
Beast Gohan is far stronger than Goku in his Mastered Ultra Instinct (MUI) form.
Gogeta IN BASE FORM can bust the universe 40 times over at minimum according to fusion math and I highly doubt Cell Max was that powerful. And with this much firepower against an opponent that large, Cell Max would've taken every single one of these and got severely damaged.
Vegeta was able to put up a decent fight against Jiren during the Tournament of Power, and he even defeated Toppo, a God of Destruction candidate. Unfortunately, Vegeta's level is defined below that of Broly's, and no matter how strong Vegeta is right now, he will end up getting crushed.
Aside from his obsession, he also becomes slightly more arrogant and cocky because of his power increase, as well as being rash and impatient. His arrogance was short-lived, though, as he was easily outclassed by Vegeta's Ascended Super Saiyan form.
Gohan Beast is Gohan's most powerful new form. Unlike the more straightforward Super Saiyan God forms, this one is based on Gohan's more animalistic transformations that he had as a child.
The new form that Gohan achieved is called Son Gohan Beast, or simply the Beast Form.
Cell Max is too much for the Gamma Androids and Orange Piccolo. Only Gohan Beast is strong enough to finish him off. Goku isn't around to take on Cell Max, but his Ultra Instinct energy avatar would be the perfect tool to defeat him.
Broly, like all Saiyans, is powered by sheer rage, and should he go into a fight angry, he may catch Jiren off-guard. While engaging in a normal bout, however, Jiren has a definitive edge.
With a weak story and a visual style that's too different from what we expect from the series, Super Hero is a disappointing addition that shows Dragon Ball may be losing its relevancy. A honorable attempt of making Gohan and Piccolo the heroes, instead of Goku. There are some stunning visuals from the 3D animation...
Although Jiren is said to be able to defeat a God of Destruction, it's unlikely Beerus is at risk of suffering that defeat. Beerus has yet to use 100% of his powers in Dragon Ball Super thus far, whereas Jiren at 100% struggled against Mastered Ultra Instinct (MUI) Goku.
Whis is one of the strongest beings in existence, and interestingly enough, only his father and the Omni King are confirmed to be stronger than him.
As the main character, Goku eventually surpassing Beerus is all but guaranteed. After all, Goku's journey is one of encountering and overcoming obstacles. It was demonstrated with Demon King Piccolo, then Frieza, then Kid Buu. Beerus is yet another obstacle for Goku to overcome.
It is often said that in Vegetto, Vegeta is slightly dominant, while in Gogeta Goku is the dominant one.
Even though Gogeta is extremely powerful, it isn't possible for him to win against Whis, even if he gets stronger during the battle. It must be noted that Whis is also a master of Ultra Instinct, which makes it hard for Gogeta to even land a blow on him, let alone defeat him in a fight.
Furthermore, Gogeta absolutely thrashed Broly at full power, someone who is said to be at the level of GoDs, possibly stronger than Beerus (?) So yes, Gogeta could definitely beat a God of destruction, if not all of them individually.
According to the latest manga of dbs, there are still forms of ultra instinct left for goku to achieve, like the one which grand priest uses. And ultra ego is still just the same as it was before. Even though in power, UE wins.
Frieza cannot expect to defeat a God of Destruction who can casually destroy halves of planets on the tap of his fingernail. Plot armor had always affected Beerus' strength, and it's probably not a great idea to buff Frieza so much that he can casually go toe-to-toe against the likes of Beerus.
Goku has become much stronger, but not strong enough to take down Beerus yet.