Is Goku theoretically as strong as Whis now?

Based on the information gathered from the Dragon ball wiki, Ultra Instict is a form not unique to Goku. Jiren and all the Angels, Including Whis use it aswell. This ability, Ultra Instict, is the sole reason why Jiren, Goku and Whis are stronger than all the Kaioshin. So given that Ultra Instict is something that seperates the Angels from the Kaioshin, does that make Goku and Jiren as strong as Whis and the other angels?

Whis and the other angels controls completely the ultra instinct, and his raw power is much higher than the goku and jiren.

Ultra Goku and Jiren should be comparable or superior to the Gods of Destructions, but the gap from them is not that large, so the Angels should be still be able to oneshot them.

Goku jus awakened his UI while Whis have complet master over it so no