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I don't think there is any justification for the "At least" there, as far as I am aware, the only feat that puts Goku at 3-B is a statement that implies the destruction of the universe overtime, which puts him at baseline only given that the manga, unlike the anime, doesn't elaborate on how long/how many clashes it would take for that to happen. So unless UI provides a boost that brings him close to 3-A (~1.04e23x) or he scales to someone with actual 3-A feats he should still only be 3-B.
Thoughts?
Thoughts?