By Revold 131 Comments
Many people thinks that he is universal from the clashes with Beerus, that the narrator has stated numerous times that it threatens to destroy the universe and Goku must have exerted equal and opposite force to neutralise Beerus' attack and thus must be credited for at least half of the feat.
Some people point out that it cannot be used as a feat as the universe isn't destroyed after all, and it does not make sense either that that are still ripples after Goku neutralises it. This is not the fallacy here, as Goku only neutralises it completely on the third clash, but he still manages to reduce the attack to only destroying planets for the first 2 clashes.
The fact remains that the ripples did threaten to destroy the universe, but it is ambiguous on whether Beerus or Goku is responsible for it. You can say that Goku must exert equal and opposite force, but others may also say the ripples may be the DIFFERENCE between Goku and Beerus. After all, Beerus is stated later in the show that he is stronger than Kaio-Ken Goku Blue, which is about 10000x stronger than current Goku (50x super saiyan, 20x kaio-ken, roughly 10x Whis' training).
It also makes more sense for 99.99% of Beerus to be universal, rather than Goku Blue being 50x universal already.
Moreover, hitting one's attack at the perfect angle is not something you can acquire and achieve it all the time in the future. This technique was also never mentioned in Goku's future fights with Golden Frieza, Goku Black etc. Goku and villains relative to him has never shown any other universal feats.
The show DOES suggests other universal feats though. Coincidentally, it is also Beerus, but against Champa, another god of destruction.
The new episodes of Dragon Ball Super actually confirms his level. Base Kefla smacks him around while suppressed. Yes many would agree that Goku was fatigued after his fight with Jiren, and him at full power would destroy Kefla. But consider this:
Let's lowball Goku and say that he was operating at just 1% of his power from his fight with Beerus. (That is less that 1% of current Goku considering his base form is stronger). We know that this is a lowball because he still has enough stamina to go Super Saiyan Blue.
Base Kefla not just beat him, but beat him while suppressed. It is safe to say that unsurpressed Kefla is at least 2% of Goku from Battle of the Gods.
Base Vegito is either equal to Kefla, or more likely than not, stronger than Kefla considering potara earrings have different multipliers on different people, based on their physiological similarity. We know this because Fused Zamasu was beaten by both Goku and Future Trunks separately, but Goku Black himself have no problem with them together.
However, to lowball Vegito even more, we will still keep him at 2% of Goku. The Super Vegito x50 multiplier makes him 100% of SS God Goku, despite all the lowball calculations.
This also makes sense because we never really see Super Vegito being serious while trashing Super Buuhan, who is stated to already be able affect alternate dimensions. While this feat does not suggest a universal level attack, it suggests an attack beyond galaxy levels.
Super Vegito is apparently much stronger than multi galaxy level can suggest, and at the same time SS God Goku is much weaker than what universe level suggests. The difference between galaxy and universe is too big. Just our observable part of the universe contains 200 billion to 2 trillion galaxies. So I would say that they should belong in a tier in-between, appropriately a "Supercluster" level.
EDIT: There is no denial that the BoG fight is at least multi supercluster level. The reason why Whis stopped the fight between Beerus and Champa, but not Beerus and Goku might be because it is not really a full universe level yet. Although just a statement, he himself did say that it is that level too.