Hey Jabroni p123, the fights aren't that different. You must have read the manga like 10 years ago and are only going by your memory which is more forgetful than mine when I get piss drunk.
I've already shown all the speed feats Freeza had and asked you to clarify why they were speed feats that were clearly beyond what Goku had shown vs Cell... Why you didn't mention any speed feat and just went on to repeat the same stuff? At least be objective and use the manga, don't run away from debating the topics. Your tactics aren't gonna work, if you're a power level guy, you should know analysing fights better than that.
I've pretty much described how the two fights went on, but you didn't try to contest how my interpretation of one's superiority not being meaningfully different from the other fails picking examples from both fights.
Anyways, when both Goku and Freeza went to the h2h clash, which may depict the best moment of their fight to try comparing how close they were, Freeza got in 3 shots, and Goku got in 6 shots... Freeza's landed strikes didn't have much effect on Goku, Goku's ones though, clearly had a bigger effect, with Freeza showing, more visibly, that he was clearly hurt.
Btw, when each of them had landed 3 hits on each other, this is how they looked:
Even under the same strike #, Freeza was being way more affected by them. Then Goku landed a 3 hit combo and called it a day. Plus, I don't think Goku's comment means Freeza's power had started to drop for a while, it might very well be something noticeable only at the point Goku made that comment, as by then Freeza started showing clear signs of fatigue, like breathing heavily. His power might as well have started to drop quickly by then.
If you take the melee portion of Cell vs Goku, the one which comprised of them engaging in h2h battle, the # of hits each one got is pretty similar to. Counting the total of it, that is, when Goku used IT and kicked Cell, when Goku did the IT + KMHMH, then the number of significant strikes between Cell and Goku is pretty close — ofc, those weren't too valid moments as Goku caught Cell off guard there with the IT — therein comes Goku's skills... I don't see it being shown up anytime before that as a big game changer. Freeza never even trained much, logically his h2h skills should suck, but that wasn't the case. So there doesn't seem to be too much logic behind it.
When Cell showed Goku his speed — Cell got in a 4 hit combo, then Goku dodged the fifth one and got one hit, moved quick enough to try to get the second one, but Cell dodged... Then Cell moved quick enough to get one more solid hit and Goku dodged that... If anything, Goku was more capable of dodging Cell's attacks than Freeza was vs SSJ Goku... Whenever Goku wanted, he'd get in a shot, Freeza hadn't good dodging defensive reaction as Goku had vs Cell.
Then, after the IT KMHMH — to which, again, if anything, Goku had lost more power, as Cell said the same was valid for Goku, that is, that Goku also spent a lot of power... Plus, not only that, but Goku was out of breath, while Cell was not. Then, they got into h2h battle again, to which it can be seen both Goku and Cell getting a decent shot on each other's face, then Cell lands one more punch, to which Goku makes his final gamble in the battle by spamming all those chi blasts — since that forced Cell to put up a barrier, with Cell saying he was impressed, as he did not expect Goku to be so destructive... That counts as a significant strike as well...? So all in all, in a similar way as Goku vs Freeza, in the most significant, in terms of gauging one's superiority over the other, Cell landed 6 significant strikes and Goku landed 3... At which point Cell, much like Goku did vs Freeza, caught up on Goku's declining stamina...
Honestly, if anything, the fights are really not that much different... Imo ofc, but that's just how it is, I've read it yet again but there isn't much there showing one as clearly more dominant than the other.