That particular moment doesn’t apply here because that’s when Cooler was transforming, and he’s restricted to base here
Said he was strong enough to beat his brother who he should know how powerful he is at 100% so it says that Base Goku in Revenge of Cooler is that much stronger to the point he does not need SS to beat Freeza, which also applies the rest of Freeza's feats from Toei canon. Cooler got the lesser of the fight in his clash with Goku but was still able to block a few blows and considering that Goku was pissed off after seeing Cooler just blast an almost dead Piccolo it means Goku was not holding back. That alone means he should be at least as strong as 100% Freeza who was able to fight it out with a SS Goku in the Namek arc.Base Cooler commended Base Goku so that should tell us all something
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