Does the filler part of the fight with Freeza support the "second-base" theory?

Hector

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In the anime filler, after firing the 20x Kaioken attack, Goku has a vision of Vegeta talking to him, which somehow gives him strength to fight evenly with Freeza's 50% for a while, apparently without using the kaioken again. Should we assume that, at this point, Goku temporarily unlocked his second base, which is about half of the SSJ power?

The only thing that contradicts that is Goku later saying that he was at half power when he was already a Super Saiyan (Korin's tower). But maybe he meant he was halfway powered up.

Base Goku (post ROSAT)- 100
SSJ Goku (initial)- 120
SSJ Goku (halfway powered up)- 160
SSJ Goku (full power)- 200
 

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