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My main argument is this statement from Tatsumaki in chapter 150 of the manga.
The fact that she says "There's no way you EVER could have beaten this thing" implies that Genos couldn't have done it at any point of time, even back when he had 10 Second Mode available, which Tatsumaki witnessed the full power of. It also implies he couldn't have done it in any condition, was it against BS or GS (Tatsumaki being aware that they can fuse, GS literally being every BS cell in one, Tatsumaki not having seen every BS cell).
This should be backed up by ONE's statement from the webcomic saying Tatsumaki needs to be at full health to be able to kill GS, which even if we treat as a different continuty from the manga, the statements from the author could still be useful.
Plus, we have Murata indirectly comparing them both, by not knowing who would win (in the manga) between Orochi and GS, and later comparing Orochi to Tatsumaki.
Even if the scaling was somewhat retconned, it should be noted that GS's narrative power has always been that of a top verse character and not someone who is barely above the S Class.
The fact that she says "There's no way you EVER could have beaten this thing" implies that Genos couldn't have done it at any point of time, even back when he had 10 Second Mode available, which Tatsumaki witnessed the full power of. It also implies he couldn't have done it in any condition, was it against BS or GS (Tatsumaki being aware that they can fuse, GS literally being every BS cell in one, Tatsumaki not having seen every BS cell).
This should be backed up by ONE's statement from the webcomic saying Tatsumaki needs to be at full health to be able to kill GS, which even if we treat as a different continuty from the manga, the statements from the author could still be useful.
Plus, we have Murata indirectly comparing them both, by not knowing who would win (in the manga) between Orochi and GS, and later comparing Orochi to Tatsumaki.
Even if the scaling was somewhat retconned, it should be noted that GS's narrative power has always been that of a top verse character and not someone who is barely above the S Class.