We can't really tell what is or isn't retconned when you think about it. Toshio or whatever the guy's name is goes against all explicit and implicit information regarding 3-A ningen, and because his statements don't make sense, we aren't inclined to believe him on that topic. But to some, the reintroducion of SSG is a possibile rewrite of Goku's base being 3-A in power. I personally disagree with that, and I'll explain later. The bottom line is, people still don't think base or SS Goku is Universal, that only the God forms and SSR Trunks is. The DBZ Wiki even goes on this whole headcanon speal on Goku's SS form from BoG had evolved into SSB, and that his Super Saiyan forms aren't Universal, and that SBG is an actual transformation-- instead of a concept-- and that Goku has two base forms, and a bunch of other stuff that has no way of being able to be recognized in the Anime or Manga canon, but could be plausible fan theories to explain away inconsistencies and stuff. I don't think that there's enough definitive evidence for Goku's base/SS1 to not be equal to SSG, however we don't exactly have the best most irrefutable evidence of this, as even the Gowasu comment about Goku when he went SS2 against Zanmasu makes it seem like he was Universal, it's still fishy when we look at Beerus' reaction to the comment and the truth about where Goku stands in relation to Beerus. The counter argument to Gowasu's claim is that Goku cannot be GoD level at that point, because Sidra's the weakest GoD and there was very little reason to assume Goku could beat Sidra in SS2 (I mean, that argument is flimsy because Goku surviving a Hakai sphere in base could give us an idea that A 100x Stronger Goku might pull off the energy. That would imply that SS2 Goku is equal to FP Perfect Golden Frieza, and that's BS, because even though there was a brief moment where Goku and Frieza were fighting and Goku was in Base, they still one shot each other in Blue and FPPGF. That and Gowasu probably doesn't know what he's talking about-- going off of the hype that Beerus gave Goku and saying he was God of Destruction Level. However, this is more than likely just bad writing, and because of that, Goku could be literally weaker than Raditz for all we know canonically. Unless we say **** WoG, author intent, and ignore the fact that authors don't take Calcs as Canon, pull some death of the author and death of the author's perspective on the "Canon" of their story. Idk. I think it makes more sense to just scale Goku off of what is displayed obviously, rather than what was "intended" or any implicit/low-key retcons that we know nothing about in the concrete sense, but that seems like it's kind of obvious. I would put Goku at Base as Multi-Galaxy+ (I mean, slaughtering all 100, Billion Galaxies in the universe and dividing that shit by SS 50x multiplier would still be way into the high Multi-Galaxy+ range). This is the lowest ball we can get to without unfair downplay, and making all forms Universal would save some stress for scaling. Possibly. Literally everyone fights SS and SSB Goku, so almost everyone should be universal if Goku isn't suppressed to an unknown and arbitrary level. I don't think anyone like Cabba and other U6 fighters are Universal, but I can't say without headcanon how much Goku held back.