I got to thinking in power scales and realized that there is a possibility that there is a big difference between UI over UI Sing.
At first, in the combat between UI Sing Goku and Moro they seemed to be on the same level. Then Moro made fun of Goku for thinking that Moro was using all his power. Later Moro made 2 Power Ups, which forced Goku to use more power in his UI Sing state (at the cost of losing his balance because he used more power than he could in that state).
At the beginning, Moro (FP) and UI Sing Goku (Beyond The Limits), were at the same level, but the latter quickly lost his balance due to forcefully using so much power, therefore he lost.
Then Moro before losing energy was comfortably surpassing Vegeta SSJBE (Post Yadart). Later Moro (OG73-I) far surpassed Vegeta SSJBE (Post Yadart).
In the recent chapter Moro (OG73-I) demonstrated a comfortable superiority over UI Sing Goku. Similar to the difference in power that Moro (FP) had over Vegeta SSJBE (Post Yadart). Therefore the difference between UI Sing Goku over Vegeta SSJBE (Post Yadart) is the same difference as Moro (OG73-I) over Moro (FP).
As for Merus, at first when she faced Moro, she didn't seem to use her full power, it was still like she was training. As Merus began to fight more seriously, her body began to disappear.
Everything seems to indicate that Merus gave everything or almost everything in the last blow he gave to Moro (OG73-I) and showed a huge difference in powers (surely the same difference in power that there is between Moro (OG73-I) over UI Sing Goku). It is also necessary to take into account that when Merus gave the final blow, his body was fading and it is also possible that Merus did not plan to kill Moro, but that he planned for Goku to become UI, so that he could defeat any enemy that could exist in the future apart from Moro. What I mean is that the difference between Merus over Moro (OG73-I) is too great.
The difference in powers between Whis over Merus is still unknown, most likely it is not small, because Merus is a small Angel.
If I had to make a list of Power Levels, this would be my list:
Vegeta SSJBE (Post Yadart) = 90
UI Sing Goku = 100
UI Sing (Beyond The Limits) = 125
UI (Possibly) = 156.25
Moro (Suppressed) = 100
(FP) = 125
(OG73-I) = 139
Beerus (Possibly) = 160
Broly LSSJ (Possibly) = 160.1
Vegetto SSJB (Arc Zamasu) (Possibly) = 163.84
Gogeta PSSJB (Possibly) = 200
Merus (fading) (Possibly) = 192
(FP) (Possibly) = 208 - 224
Whis (As minimum) = 240
What do you think?