Knowing that ビルス came with an original pun source of “virus” and a supplementary pun source of “beers”, as a bit of inside-baseball, we at Kanzenshuu decided upon a spelling of “Beerus” which, again, preserved both the pronunciation and the name pun(s).
Along with the movie’s theatrical debut in Japan came a program guide book. Inside, the character’s name was adapted into our alphabet — “more-officially”, so to speak, from the actual company that produced the film — as “Beers“.
The original intent of pun source was “virus”, the pun source was changed to “beer”, bad fansubs exist, and the official “English language” adaptation/transliteration is either “Beers” or “Beerus”.
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