I mean honestly A full-power Perfect Cell wasn’t that much stronger than either of them. The FP Kamehameha from Goku did drain Cell’s energy regardless. Freeza didn’t even lose energy when he was fighting at 70% and nearly killed by the Spirit Bomb so Cell had to be higher than that against Goku the smart move really would have been just bank on Gohan beating an exhausted Cell (might even jump in and help Gohan but that’s not how Goku rolls) then have Gohan unlock SSJ2 in peace time
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