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Is it not possible Cell was comparing the power up of what he gauged off of Gohan when he was fighting him whom hadn't shown his full power yet thoughout his fight? Therefore not making it a contradiction.Wouldn't the last point create circular scaling?
Cell > SSJ Gohan, let's supose they're equal
Cell powers up as Gohan did. Since SSJ2 is 20x SSJ, he increases his power by 20x.
Gohan could defeat Cell with less than half of his power, so his full power should be 2x Cell. Since we supposed Cell pre-explosion was equal to SSJ Gohan, SSJ2 Gohan should be 40x SSJ Gohan then.
But that means Cell powered up 40x, and that'd mean Gohan powered up 80x...