The way I’m seeing Freeza only does 2 power ups against each Saiyan.
Levels up to trash Vegeta. Kicking blast is just going full effort on that level. Whatever level he used to beat Vegeta is irrelevant. Dude wasn’t even fighting back anymore.
Whatever power he used vs Goku is also irrelevant. Not only he thinks Goku is a random Saiyan, it’s also just an effort thing. That’s like saying Kami is suppressed when he finger flicks Goku because it’s a finger flick. I doubt he expected Goku to be anywhere near Vegeta.
He goes back to full effort for warm up. As Vegeta said, he shouldn’t take Goku lightly. Warm up Goku ~ Kicking blast Freeza. No hands is a whole new level.
Vegeta: 100
~ Final Burst Cannon: 135
Freeza: 112.5
~ Serious vs Vegeta/Initial vs Goku: 150
~ Serious: 187.5
Goku: 150
~ Serious: 180