I'm not so sure where Cell scales. His profile states he confidently challenges Goku even knowing he can beat
Kid Buu so:
Kid Buu ~ SS3 Goku > (200x) > Buuhan > (2x) > Base Goku = Ultimate Gohan = Buutenks > (2x) > SS3 Gotenks >/= Super Buu > (400x) > Base Gotenks = 2-C
That'd put Kid Buu and SS3 Goku at around
320,000x 2-C potentially. With Cell scaling to or above Kid Buu.
In terms of
GT Goku:
Super 17 SS1 Goku > Majuub > Baby Saga SS3 Goku > (400x) > Baby Saga Base Goku > SS1 Gohan > (50x) > Base Gohan > SS1 Goten > (50x> Base Goten > Rildo > Kid Buu
That would put
SS1 Goku in the Super 17 Saga at
320 billion times which would then put
Base Goku at
6.4 billion times.
So
Cell would scale anywhere from
320,000x to 6.4 billion times 3 2-C.
As for
Freeza, he would be 6 2-C in the Broly arc so we can't use that version. The strongest version we can use is his key in the Tournament of Power:
Golden Freeza = Goku Blue (Pre-UIS) > (50x) > SSG Goku = Hit (Early ToP) = SSB Goku (Post-Black) ~ SSR Black ~ SSB Vegeta (Post-HTC) > (8,000,000x) > Base Black > SSB Vegeta (Pre-HTC) > (8,000,000x) > Base Vegeta (Pre-HTC) > Base Goku (Post-BoG) = 2x 3 2-C
That would make ToP Golden Freeza
6.4 quadrillion times 2-C (50 x 8,000,000 x 8,000,000 x 2) which is an obvious stomp. And Base Freeza should at least scale to Base Goku/Vegeta who should be around
800,000,000x 2-C which would mean Cell stomps Base Freeza with his high end 6.4 billion times value.
And if we say RoF Freeza he would only be around 16,000,000x 2-C in Golden.
tl;dr
ToP Golden Freeza = 6.4 quadrillion > Highend Cell = 6.4 billion > ToP Base Freeza = 800 million > RoF Golden Freeza = 16 million > Lowend Cell = 320,000 > RoF Base Freeza = 2
So there isn't a single key here where the two of them are even remotely close. EIther Freeza stomps or Cell stomps.
Oh and something to muddy it further. IIRC DBZ Kai was accepted as canon to the DBS Anime so that may impact the scaling for Freeza a lot. Potentially upgrading him to the level that ToP Base Freeza would stomp Highend Cell.