I think with regards to tactics (eg three gorillas vs a grizzly bear. I imagine the gorillas can beat the bear, but they might not fight intelligently enough to do it), kid Gohan is a good comparison. His power was decent, but his ability to use it was abysmal. But that didn't change that the scouter gave him a decent PL reading.
Yeah, so we have to separate things like power levels, tactics, skills, and so on to come to a more accurate approach to the material.
Dragon Ball generally makes things very easy for us. At least the Z portion of it. People are all basically equally skilled and have their power/speed matching. This is not true in the earliest part of the series and for most series and real life, is not true at all.
Here's what I go with...
Farmer 5
Hercule 6.66
And our absolute top humans are around 7-7.5, maybe even 8 perhaps.
Now, in our world, you can't exhibit equal ability for your power level all at once mostly.
So I'd break it down into speed/strength/durability. Mike Tyson is probably the closest to having near equal stats at the highest end.
Take an example of strongman Brian Shaw, I'm sure his power level is incredible, he has amazing power, toughness, but he's terribly slow. Mike Tyson can without a doubt produce more force in a punch that Brian can. But Brian probably can take a blow better than Mike.
So this is the system I'm working with.
Imagine our biggest strongmen in the world, the ones deadlifting 1,000 lbs are all like 6'8 giants and so on. Perhaps they have a durability rating of 8, I'd say that would be fair, they can probably punch as hard as Hercule, but their speed really sucks.
I'm sure a gorilla could still wreck 3 Brian Shaws, but we are starting to get closer to a real fight there.
So this is why I have Gorilla at 12, and our top humans around 7-8.
This scale is incredibly important for building real life and all other series off of.