Okay so people don’t seem to remember this: Kefla and Gohan were not equals by power in the manga. Kefla had superior strength to Gohan, but Gohan had superior skill. It caused them to be so evenly matched in combat that they inevitably knocked each other out. It is also important to remember that the manga powerscales completely differently from the anime when it comes to god ki and Saiyan God forms. The manga also often showcases different abilities than the anime (such as Hit using Time Lag instead of the Cage of Time) and different forms from what the anime uses (such as Mastered Super Saiyan Blue appearing in place of Blue Kaioken). Gohan was stated to have regained the former power he had as Ultimate Gohan in the Buu Saga, and to also have become “multiple times stronger.” The manga’s powerscaling has not made normal Goku in Super that much stronger stronger than Goku in Z, unlike what the anime for Super did. So outside of his god ki, Goku and Gohan should still be reasonably around each other’s power levels.
In the anime, things are completely different. Kefla has no scaling to Gohan whatsoever. Gohan is shown to be at least as strong as Super Saiyan 2 Goku after he finished all of his training with Piccolo but can do little more than block several hits once Goku goes Super Saiyan Blue. Gohan is not Super Saiyan Blue Goku Level. Based on other evidence, you could reasonably argue Gohan is beyond Super Saiyan 2 Goku and possibly up to Super Saiyan 3 Goku or even Super Saiyan God Goku, but not more than that. There’s just no evidence that he’s more than that. Kefla on the other hand. Base Kefla blitzed the hell out of Super Saiyan God Goku. Super Saiyan Kefla beat up on Super Saiyan Blue Goku and oneshotted Goku with a kick while he was using Super Saiyan Blue Kaioken. Argue all you want about whether Goku was tired or not, direct statements from Whis confirm that Super Saiyan Kefla was at least as strong as the Team Universe 7 Spirit Bomb (Goku’s trump card against Jiren that he put even more faith in than Super Saiyan Blue Kaioken x20). Super Saiyan 2 Kefla managed to fight UI Omen Goku and graze him a few times. She is Gohan’s superior in every single stat and likely by way more than she could possibly be in the manga.
Now onto Toppo. Toppo is a very tank-ish character. He’s pretty durable, it would seem. Lots of stamina and endurance in that big body. He can fight for a long time, take a lot of hits, and overwhelm Base Goku and Super Saiyan Goku with no trouble. But when Goku goes Super Saiyan Blue in the anime, he rocks Toppo’s world. Now it’s revealed that Toppo was holding back. Once Toppo powers up to his full power, Goku preemptively activates the Kaioken while still in Blue. Grand Priest stops them both from continuing to battle. He says that he doesn’t want one of them to die. Is it really that dangerous? So many fans perceived Goku as sizing up Toppo as an equal because he busted out the Kaioken, but what weight does that hold in the way of truth? Toppo never landed a solid hit on Super Saiyan Blue Goku in that fight and didn’t even get the opportunity to fight Super Saiyan Blue Kaioken Goku. From what we know about opponents that Toppo fought later and the level that Toppo reaches in his GoD form, I think it was Toppo who the Grand Priest was afraid would accidentally be killed if Goku fought him too much without any restraint. Goku had no motivation to want to kill Toppo, but we all know how Goku is in the heat of battle. He never backs down from a challenge, loves fighting, and lets it cloud his judgement. Other than that, Toppo is shown fighting Super Saiyan Blue Vegeta for awhile in the actual Tournament of Power. The result is honestly inconclusive, but Vegeta spent good portions of that fight distracted and he wasn’t going all out since we see what an all out Vegeta actually was like when he was fighting Jiren. Toppo also fights Android 17, who is *around* the tier of Super Saiyan Blue Goku, and Gohan alongside 17 for a good portion of the fight. He does really well, only ever getting caught lacking when superior tactics outsmart him. And even then, his overwhelming power saves him from it all the time. It is Golden Frieza that becomes Toppo’s Kryptonite. Not fighting fair, not fighting with honor. Frieza chooses to take cheap shots and effectively deliver sucker punches, using unfair methods instead of just legitimately fighting better than Toppo could like 17 and Gohan were doing. Frieza weakening Toppo so much so easily, it isn’t a display of power. It’s a display of brutality. So this cannot be used to suggest Toppo is weaker than Frieza pre-GoD. Based on all of this evidence, his base form is around the Super Saiyan Blue Level but definitely superior to Android 17. After Toppo becomes a GoD, Frieza means nothing to him and gets oneshotted out of Golden. 17 can do nothing but jump around and evade attacks. Vegeta steps up in Super Saiyan Blue Evolved, a form that statements hold at the same level as Super Saiyan Blue Kaioken x20, and does *okay.* Vegeta clearly puts up a fight, but he’s overwhelmed and shocked at the monster Toppo has become as a GoD. However, Pride-boosting not only evens out the difference but also gives Vegeta the edge to mess up Toppo. Toppo takes a lot of hits, more than he could previously deal to Vegeta, and is finally knocked out and quite messed up by Vegeta’s Final Explosion move.
So Toppo is like Blue Kaioken 20 Goku Level+ looking at the evidence. He can’t just stomp someone at that level, but he was superior to Vegeta while Vegeta was only at that level. Super Saiyan Kefla oneshotted a character at that level and was said to be comparable to the Team Universe 7 Spirit Bomb which was superior.
So, in summation, Super Saiyan 2 Kefla stomps this fight all by herself because she would win this fight as a Super Saiyan 1. She doesn’t need Gohan’s help, and she could beat him and Toppo together if she wanted.
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