why would ToP still be relevant power wise? do you really think they didn't get alot stronger since then? if i'm not mistaken goku is about 40x stronger scaling wise in the broly movie, though i might have to check that
Goku and Vegeta became unquantifiably stronger since the ToP, not x40
and ToP scaling is relevant depending on how strong you consider SSGSS Goku to be
Gohan could handle a Gamma, who couldn't even make Piccolo move, who's DBS Super Hero SSGSS level
Kefla could have 1 shot UIO2 Goku who's far stronger than post-UIO1 SSGSS KKx20 Goku
The reason why Kefla can keep up in AP is because she scales far beyond an Ultra Instinct form, which VASTLY eclipses any SSGSS at the time
UIO2 should be relative to if not superior to post UIO2 SSGSS KKx20 Goku and SSGSSE Vegeta individually (no concrete evidence tho), and considering the amount of time that has past since the ToP, saying that they've surpassed that level of power in their ordinary Blue states shouldn't be impossible, but it's also kinda iffy since we don't have concrete evidence for this either
Meaning that, if we use the scaling chain again and assume that the previous 2 assumptions are true, Orange Piccolo should be relative to if not superior to Post UIO2 SSGSS KK x20 Goku and SSGSSE Vegeta individually, which Gohan
BACKSCALES from due to having inferior feats compared to Orange Piccolo
Kefla
UPSCALES from that due to being able to kill UIO2 Goku who is possibly relative to Post UIO2 SSGSS KK x20 Goku
meaning Kefla's stronger
Skill-wise, Gohan fought pre-ToP Goku and lost despite neither combatant having the skill advantage
Kefla fought a more experienced Goku and was keeping up with him over several skirmishes, and even after Goku used Kaioken, she still won despite him being stronger than her at the time
meaning Kefla is relative to if not straight up superior to Gohan skill wise
so yeah Kefla wins
even assuming their stats and skill are equal, Gohan has zero answer to Kefla's danmaku and vastly superior RE. Any advantage that Gohan has in this fight will be completely negated after seconds due to Kefla's RE, so even if everything I mentioned earlier is completely wrong, Kefla would just outgrow him and win.
So Kefla wins