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Ok so...

First thing first, from where does High 3-A even come from? Because it really does seem to come from scaling above 3-C people:

Goku: High Universe level, far higher with Super Saiyan transformations (Has even greater power than Cell Saga Gohan as a Super Saiyan 2,[11] matched Majin Vegeta, and easily overpowered Innocent Buu as a Super Saiyan 3. Shook the Afterlife by merely transforming; Beat up Janemba, who he stated to have the strongest ki he'd ever felt[12])

Fat Buu: High Universe level (Gradually destroyed an entire galaxy.[43] Made a complete joke out of Dabura,[44] who's as strong as Cell.[7] Severely injured Majin Vegeta,[45] and would have killed him had Trunks not intervened.[46] Is capable of holding his own against a casual Super Saiyan 3 Goku.[13] Effortlessly defeated Gotenks[47])
Vegeta: High Universe level, higher as a Super Saiyan 1 and 2 (Matched Goku, Piccolo noted that Majin Vegeta's power eclipsed Gohan's against Super Perfect Cell)

Gohan: High Universe level, far higher with Super Saiyan forms (Comparable to Goku [Pre-Vegito Division] after training with the Z sword)

Janemba: High Universe level (Goku stated that Janemba's ki is the strongest ki he has ever felt. Comparable to his durability) / High Universe level (Took numerous hits from a serious Super Saiyan 3 Goku)

Rest of the High 3-A characters are movie ones that scale above Broly (and btw why are these scans untranslated? what am I supposed to see if I don't know Japanese?).
 
Does it not come from this line of Goku's justification?:
Ah. . . .

Well could have been made more obvious given that it didn't seem that important lmao.

Anyway, the note says this:
  • Most of the Dragon Ball Z Movies are not considered part of the anime continuity, with only some exceptions (Dead Zone, Cooler's Revenge, Fusion Reborn and Wrath of the Dragon)
Which is interesting because if you look frame-by-frame at this scene of Fusion Reborn, you'll notice even Paragus, Zangya and Bojack are there.

And this ain't even everything, because at the end of Movie 11, it's implied that Goku and Pikkon could easily take care of Second Coming Broly.

Which is oddily consistent with Super Perfect Cell in anime not just boasting about destroying the Solar System, but also the Universe. Him stating to destroy the SS in anime is pure fanon as he never says that there, it's only in the manga (which is oddily consistent with Cell being stated have infinite battle power, too)

Am I suggesting to make Super Perfect Cell High 3-A, and so also SSJ2 Gohan and anything that is above them? **** yes, because we all should know that Gohan's SSJ2 boost ain't a simple x2, but is an exponential one due to his rage.

But probably even the Cell Game Saga SSJ Goku, Vegeta, etc, if we accept Broly as fitting the main timeline.
 
Him stating to destroy the SS in anime is pure fanon as he never says that there
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This statement doesn't really matter though

You're going way off topic going on about the canon between the anime and movies, which is already being handled in another thread. If you wanna add the uni arguments for Cell then just make another thread to add that.
 
Anyway, if only SSJ3 Goku is High 3-A then for now I'll disagree with people downscaling off a single notion of "well infinity/400 is still infinity", as I'd remind you that Dragon Ball does not treat actually infinite levels of AP as being infinite power level in-verse, as Goku clearly doesn't become infinitely stronger than his Cell Saga self, let's not be silly.

If we wanna take this route, why shouldn't SSJ2 Gohan, Perfect Cell, or even Frieza, be not High 3-A too? After all, they're not infinitely weaker PL-wise, Goku reaches the level he has in the Buu saga through only finite boosts, even Buuhan is 2-C through only a finite multiplication, despite Tier 2 is uncountable infinite AP. So why shouldn't everyone be also 2-C off this line of logic too?

In my opinion, what matters the most is the narrative before putting literal math between in this. While I do think that SSJ3 Goku should be 2-C too even before Vegito due to him and Gohan being relatives at very least (but that's for another thread), nothing should be High 3-A sans SSJ3 Goku, as his level of power is portrayed as being massively above every SSJ2 that appeared before him. Saying that Majin Vegeta (or even base Vegeta lmao) should be in the same tier as SSJ3 Goku is the equivalent of saying that a dude got stomped by a High 3-A/Low 2-C deity, but as he wasn't pulverized by a single blast, he should "downscale" because of this infinity talk, while it's obviously not the case.
 
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