This is the who some people think is lower than DragonBall-Super Bills.
Bills is in his initial state (up-to the point he fought en-raged Vegeta).
Can Bills tank it without even noticing it?
Can Bill tank it with some noticing (like "oh wot was that?")
Can Bills block it easily?
Can Bills...
There's just too much that supports this:
Cell thinks he's powered-up like Gohan
Gohan, whilst at-first says he's going to rip Cell apart he later admits he under-estimated Cell
Goku telling Gohan to show him the power they created (heavily implying that he doesn't mean less than half of his...
Personally, I'd think Tsuru-sen'nin could win easily since he was implied to be above the level that broke Yamcha's leg and defeated him easily, IIRC.
Who wins?