Not quite. You claimed he objectively stated he was superior to everyone in base including 18 and Piccolo. Then I asked for a statement that he even knew 18 or Piccolo were participating, something you haven't been able to do. Not to mention that his statement of superiority only mentions the saiyans and no one else. You're trying to forcibly have 18 and Piccolo be apart of that statement. So please show me evidence they are apart of it when the context clearly shows otherwise. If you can't, then it's as simple as that. Performing a burden of proof fallacy is not going to get us anywhere.
The problem is that you don't even understand how your own argument is being framed. Your entire argument is a burden of proof argument, but both sides hold an equal amount of weight making it moot point of we leave it there.
Maybe reading this will help. The issue with that is that your side is a stance outside of the norm, forcing the burden proof onto your side. It's like saying Yamcha isn't an Earthling because there isn't any direct evidence for it. The norm is that characters are Earthlings and you are the one that needs to provide evidence, even if the possibility exists outside the norm that he isn't one. I used Yamcha because little to nothing is known about his background.
Actually Gohan is given some recommendations of who he should invite to the tournament before leaving. That, and he goes up inviting fighters rather than audience for the battle anyway, implies his statement was actually about inviting the fighters rather than just audience for meeting Goku.
It's not just a matter of them not disagreeing, but Kaio AGREED with him. It's not hard to see which is more objective. One statement says "If no one transforms then I have an advantage" versus "The way you are now, you cannot defeat Freeza". Beerus's statement was never contradicted in the movie nor on the manga.
I don't remember this in BoG, but perhaps you're specifically referencing Super. I saw the Super scene too, and I don't remember Kaio agreeing with him. He just didn't disagree, which is the same as what #18 did. Once again ignoring that Beerus is completely right and I agree with him anyway since Goku was suppressed enough to be hurt by Kaio a moment earlier. The statement I'm referring to is Vegeta in Viz saying the tournament will be a piece of cake regardless of whether he can transform or not.