But yeah if Goku and Vegeta on Earth is 88% and Vegeta vs pretty face Zarbon is ideally 88%, then supp. Cell vs Goku would be closer than that to me. Like, it was closer. It was depicted as closer, though Cell was a step ahead.
Tbh, supp. Cell vs Goku and SSJ Goku vs Freeza have some quite similar trends.
The most significant part of Goku vs Freeza that could gauge their diff better — both land shots, then Goku dodges and punches Freeza's body causing big reaction, Freeza karate chops Goku and kicks him, which doesn't affect Goku as much, Goku kicks, Freeza dodges, though Goku's reflexes are quick enough he can stay in range to still kick Freeza and drop him... Then he appears behind Freeza and goes on to a 3 attack combo that then shows clear as day Freeza isn't strong enough — Goku sees Freeza's power starts then falling noticeably and sees no point in the fight anymore.
Cell vs Goku — Cell moves too quick for Goku to follow, hits his face, dodges Goku's next attack and elbows him, Goku reacts quickly in both of these strikes though and is always trying to hit back or put up some distance, though Cell still quickly moves too fast and slaps him into the ground as well, Goku quickly get up but Cell is too quick... Right there and then, I could see it as similar to Kaioken Goku vs 18k Vegeta or 24k Vegeta vs Zarbon... But Goku still does drag it more by, once getting quick consecutive jabs, dodging Cell's next hit and kicking him in the body and upwards, moving quickly behind him, tho Cell dodges, tries to hit Goku, who also dodges... Cell then says this is funnier than expected... So that already makes it different, a little closer than a 88% gap to me.
Then there's the whole KMHMH scene which both spend energy. Ppl say Cell spent more because he regenerated after having half his body destroyed, but... Idk, Cell replies to Goku saying the Regen costed him a lot of energy by "look who's talking, you're out of breath yourself". To me seems like pointing that Goku spent just as much if not more due to showing more visible fatigue signs... I mean, it seems pretty likely, tho maybe Cell's holding back means he can have a bigger dip in power in comparison to whatever level he was using while showing less tiredness? Perhaps... But in the next barrage of chi blasts, Cell was breathing more heavily too, so eh, there wasn't anything showing Cell lost more power than Goku after the KMHMH and regeneration... Both still landed a solid shot on each other (like Goku and Freeza for the final panel and chapter of their initial melee exchange), then Cell gets the next hit and Goku goes for the so be it with the chi blasts, which forced Cell to put up a barrier and damaged him, as per Cell, though Goku spent a lot more of chi and was breathing twice as heavily as after the KMHMH... And, like in the Goku vs Freeza fight, Cell noticed the chi depletion and saw no point in continuing unless Goku ate a senzu, while Goku saw no point in keeping battling Freeza and just told him to live with this anguish of being bested. Goku seemed fine in terms of stamina too, wasn't showing any exhaustion sign.
True, Goku had some tricks like the IT KMHMH, but that came at the cost of him losing as much chi as Cell, at least — maybe one can compare it to Freeza losing a little bit of power post his force shield attack as he said he shouldn't be caught in the explosion otherwise he'd lose even more power... Goku, like Cell with IT KMHMH, took that special shield armor chi attack from Freeza, too, and seemed even if briefly a little exhausted... Then there is the each one landing a shots finishing the chapter similar to Goku and Freeza.
Like, I see some similar tendencies in both fights. There are patterns. I don't see one fight as clearly more one sided than the other quote honestly... And that's after having just checked both fights again which I had already pretty much memorized lulz.
88% Kaioken Goku vs 18k Vegeta, 88% 24k Vegeta vs Zarbon... So supp. Cell vs Goku and SSJ Goku vs Freeza can be, like... 92%? Seems fine imo. Or, if there is still a slight superiority in Cell vs Goku, a small, small one, then 91% Cell vs Goku and 93% Goku vs Freeza... Ehh sounds fine. To be more technical as getting my

nitpick side to work on, 91.6% Goku vs supp. Cell and 93% SSJ Goku vs Freeza
SSJ Goku — 250,000,000
100% Freeza — 233,000,000
MSSJ Goku — 12,000,000,000
Supp. Cell — 13,100,000,000
Bonus
MSSJ Gohan — 15,000,000,000
Cell (vs Gohan) — 16,000,000,000
Yeah... My PLs are generally considered GOATed so just some few p levels to be appreciated
