Do you think JSAT-Special was referring to 100% Freeza?

[Fantastische Hure]

When it was said both of them were about as strong as Freeza or was it referring to 1st Form Freeza?

IIRC Goku did sense 1st Form Freeza on Namek, when he first arrived. Even-though he might have been relaxed.

 

[Pyro]

The manga pictured 1st Form Freeza, but Goku would likely only think of Freeza's full power.

 

[Papasmurf]

Goku never saw any of the first 3 forms of Freeza until FnF (and even then only first form).

 

[Captain Cadaver]

Logically, 1st form Freeza would be the obvious choice, though feat-wise, it could be assumed 100% Freeza.