@Zoro
The fight prior to the Instant KHH really isn't that close.
Never said that was close. I still have Cell noticieable stronger than Goku, but don't see a need to have the gap bigger than a 90/100 type of gap.
Goku gets the first few hits on Cell because Cell allowed him to. Goku then hits Cell after teleporting away from the KHH, and Cell was off guard because he didn't know Goku could teleport. Cell hits Goku hard 4 times in a row by out-speeding him each time. Goku then springs Cell into the air from underneath him. They then both dodge a blow from one another. That is literally the whole fight up until they both lose a substantial amount of energy.
Yeah, and while Cell was stronger it wasn't a stomping range (like Vegeta vs Dodoria). Like I said, Cell acknowledged Goku was putting up a fun fight and said the fights aren't fun unless the fighters are close to a certain extent like this:
Chapter: 398 (DBZ 204), P14.4-5
Context: after Goku fights Cell at full power for a bit
Cell: “Excellent, Son Goku! This is it! Battles aren’t interesting unless [the fighters’] true power is close to a certain extent like this.”
Goku: “Yeah…I think so too.”
In Viz he even said he and Goku were well-matched and Goku agrees with Cell.
Goku gets several hits in, but Cell either allowed him to, or was unaware that Goku could even attack. Goku got out-sped badly and was hit many times in a row with no defense. He dodged one of Cell's attacks, but Cell also dodged his. That doesn't seem like rivalling to me.
Goku Kaioken also couldn't keep up with Vegeta's power (18K) and that gap was about a 90/100 type of gap, so I don't see anything wrong with Goku being 90% of Cell, even more when considering Cell said Goku was close to him to a certain extent or well-matche (if you are going with Viz).