One of the tragic issues with this (if I recall correctly) is that Beerus claims he was using around 60% of his full power in the fight. Something above 50% to be sure. Later on, this makes no sense. Goku develops Blue, trains it, slaps Kaioken on top of it, the Tournament of Power occurs in which Goku and Vegeta CONSTANTLY Zenkai boost...

And only when fighting on Toppo's level and only with Mastered Ultra Instinct becoming a THING, do we reach a God of Destruction's battle power.

So one of the huge issues, is why did Beerus say that? Was he cruising around 2% or something and said way more just to not make Goku feel bad? What's the deal?

Many notice the retcon and feel like it's BS. And it's poorly explained in general as to how Goku absorbs God as a base boost. Then there's Saiyan With the Power of a God, or something similar, which the wiki describes as SSG without the actual transformation into SSG?

It's incredibly confusing.