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First of all, i dunno if this is already being discussed in another CRT.
Well, in Goku profile, we have this: At most Low Multiverse level (Fought on an equal footing with a fully-powered Jiren in Ultra Instinct Omen who was stated by Vegeta to “step over the state of the Gods”. After transforming into Perfected Ultra Instinct, he easily nullified a compressed ball of ki from Jiren. The force of this ki alone was going to crush all members of Universe 11 (including Belmod). Later dominated Jiren in this state, and still fought Jiren evenly after Jiren broke his limits, and managed to defeat him after becoming enraged), | Universe level (Stronger than before, as he has been training with Vegeta for a while, and most recently with Broly), at most Low Multiverse level as a Super Saiyan Blue (By the time of Dragon Ball Super: Super Hero, Goku is touted as being on par with Orange Piccolo, who can fight against Cell Max)
So, if Goku is 2-C and is stated to be on par with Orange Piccolo, why is Orange Piccolo, Cell Max and Gohan not 2-C as well?
Well, in Goku profile, we have this: At most Low Multiverse level (Fought on an equal footing with a fully-powered Jiren in Ultra Instinct Omen who was stated by Vegeta to “step over the state of the Gods”. After transforming into Perfected Ultra Instinct, he easily nullified a compressed ball of ki from Jiren. The force of this ki alone was going to crush all members of Universe 11 (including Belmod). Later dominated Jiren in this state, and still fought Jiren evenly after Jiren broke his limits, and managed to defeat him after becoming enraged), | Universe level (Stronger than before, as he has been training with Vegeta for a while, and most recently with Broly), at most Low Multiverse level as a Super Saiyan Blue (By the time of Dragon Ball Super: Super Hero, Goku is touted as being on par with Orange Piccolo, who can fight against Cell Max)
So, if Goku is 2-C and is stated to be on par with Orange Piccolo, why is Orange Piccolo, Cell Max and Gohan not 2-C as well?