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I agree with the folks saying this feat should definitely be considered valid for Arale despite being a gag. DBS is written by Toriyama himself, meaning this is his conception of the Arale character. As others have pointed out, all of Arale's feats have always been gags, that is just the nature of her character. Therefore even any gag-feats she exhibits must be considered valid feats by her. She now scales to SSB Goku, so we've got Universe Level Arale. It's not that hard to wrap one's mind around, really. . . .Toriyama has always been a very, very silly writer.