Why Beerus Low 1-C EE is a Outlier:
Beerus doesn't get low 1c for EEing Mashirito and being able to EE Arale, hakai gets 5D ee potency, there is not any tier upgrade here whatsoever. Erasing a person is purely hax and durability negation. The only time EE counts towards AP is when a structure (tier 2 and above) is affected. Beerus erasing Mashirito is just EE potency hax upgrade for hakai, Beerus resisting arale's toon force is just resistance. UES doesn't take his stats to low 1c because arale doesn't need low 1c durability to rank ee, she needs resistance, if Beerus had ee'd a timeline, then UES would allow us state that his other stats follow as well, that'd be different. There will not be low1C Beerus, just potency upgrade for hakai and a resistance for Beerus
There is a staff thread on this matter right now, EE on a person has no effect on tiers whatsoever
1) Is it a big jump or drop in power? Yes
This applies to Juno in tiers, which isn't happening here, Beerus remains 2xlc, this also doesn't apply in cases where feats are scarce according to the rules, POD has barely been used in the series, this is the first time it's come up against something with 5D EE resistance and it worked.
2) Is it a unique or exceptional incident? Yes
No, after erasing Mashirito, he was also going to do the same to arale, both of which have 5D ee resistance, again, lack of general POD feats means this point doesn't even apply, there are 2 meetings between a 5d EE resistance person and POD, both of which POD cane out on top, erasing one and stated to be about to erase the other
3) Is the event unexplained and unjustified? Yes
How is it unexplained? POD has been explained in the series, Whis, a reliable source explained that Beerus could erase anyone within the universe and he did that to mashirito and was going to do the same to arale.
4) Does the event break the previously established power-scaling? Yes
No it doesn't, this just makes hakai have 5D potency, not to mention Beerus doesn't go up or down the scale in dragon ball, everyone stronger than him stays the same, he still scales to other GoDs as we saw his scuffle with Champa, he's still fodder to angels as they resist his hakai. This is more of a general upgrade on EE resistance and hax for several characters
5) Does the event break with the narrative of the work? DB and Dr. Slump aren´t from the same narrative, so it would be impossible