Pretty funny how Freeza started bitching about Super Saiyan Goku "dodging" it when Base Goku easily deflected them earlier. If anything, deflecting should've made him rage more.
I don't think the attack has any amp, honestly. Goku just took it straight to the face without trying to stop it. The attack was pretty useless right there.
I don't think it has any amplification properties. It seemed like a straight up piercing attack, similar to what Vegeta did to Boo. I don't think quick piercing attacks have any amp; they'd need to be charged just like any other attack IMO.
When it comes to Majin Vegeta's attack, I always wondered about that one. Didn't he power-up before unleashing it? I think that was the part that lead me to believe it might've been amped.
Freeza's death beam is Taopaipai's dodonpa with a different name. Goku held it off being only like 1.1x stronger than Tao.
I think it's minimally amplified, if at all, and it has a drilling effect.