Actually, I think I have a better idea in regards to Mahoraga.
Instead of saying he goes
up to high 3-A, let’s just say he’s able to adapt and get
invulnerability from his adaption.
This seems like the most appropriate ability to add because if Mahoraga adapts to something like Ki for instance, he would get invulnerability to ki so he would be able to tank say a high 3-A level Kamehameha from Goku for instance, but he wouldn’t actually be that level of power physically and still could be killed by Goku’s physical punches for example.