Ginyu Tagoma can’t be Ultimate Gohan level,
simply because it’s stated that Gohan regained his power that he had against Buu just before TOP.
The whole purpose of this was “to regain the power that he used against Buu”.
Clear as day.
We know that “Ultimate” is a form, or state
that needs to be turned on.
There’s no such thing as “pseudo potential unlocked base form”, a transformation triggers the power up.
This is seen in TOP, and DBSH movie as well.
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Notice how nobody acknowledges a difference in Gohans power, until he transforms into the ultimate form?
Back to ROF, we see Gohan claiming that
he “can’t bring out his power” when rushing
at Ginyu Tagoma, and he says he can barely manage to maintain SSJ,
meaning he’s no where near the condition he was during his peak in CG/Buu saga.
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There’s no way he’s claiming he can’t draw out his power one minute, and his barely manageable SSJ supersedes his Ulitmate form from Z.
Also, Gohan wasn’t necessarily enraged against Ginyu Tagoma either, it seemed like
more of a desperate SSJ transformation
more then anything.
We also have Future Trunks claiming
that he can’t sense the soaring energy
from DBS Gohan that he once had during
the Goku Black arc, which implies that CG Gohan is above DBS Gohan.
It’s translated as “brimming” for some reason
but alas close enough.
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The chain should be like this:
Ultimate Gohan>>>>>>MSSJ Gohan CG or Z sword>SSJ ROF Gohan>Ginyu Tagoma=Z sword Base Teen Gohan or CG Base Gohan>
Tagoma>=ROF Base Gohan.