Lord Frieza wrote:The entire thing is a mess. My theory has always been.....
SSG was invented for BoG, afterwards Toriyama seem to have intended to have Goku and SS boosted and drop all other forms. Since such an idea did not go over well with Toei, as it would cost them money on merchandise, SSB was created to meet them half-way. An alternate, god version of SS with a cool new aura to sell merch. This is also were Saiyan Beyond God first poped up thanks to Heroes, which indicated an increase in base form power.
But when we hit Super, there seem to have been a very big change or someone messed up. This started in the U6 arc with Goku going SS, a form that should have been replaced by SSB. Thus the whole thing feel apart from there with Goku getting back all his lesser froms, which were also said would be dropped, Saiyan Beyond God got the shaft but since non of this was clear the two-base theory was invented by a, understandably, very confused fan-base.
Black didn't help matters as he did not have SS froms, instead he just powered up to a more godly aura then then Rose. Which was the spirit of what was ment to happen to Goku post BoG.
Basically its been one big F@#k UP.
I agree the whole thing is a much bigger mess than it needed to be. And in my opinion, it all comes down to Toriyama being indecisive on how strong he wanted Goku and Vegeta to be from Resurrection F and beyond.
I think the golden SSJ forms returning after the events of Battle Of Gods was a last minute decision on Toriyama's part to keep Goku and Vegeta below Beerus, as that is his current intention with the current power hierarchy. It caught Toei and Toyotaro incredibly off guard. But Toei got fucked over the hardest by this because this change in the power scaling because it happened right after the events of Resurrection F. And by that time, Toei already had several episodes scripted, or at the very least planned, based off of Toriyama's previous mentality where Goku and Vegeta in their base forms were incredibly strong and arguably around the same strength as SSJG. So they pretty much had to roll with that concept until the Future Trunks arc happened. And that arc in itself threw an almighty spanner in the works with their approach to battle powers based off of the plot outline from Toriyama. So they had no other choice but to quietly retcon Goku and Vegeta's strength to the needs of the narrative.
Toyotaro's role with manga provided him way more flexibility to handle the scenario. But even he didn't handle it gracefully because nothing has still contradicted or explained what we saw in chapter five of the manga with Goku practically no-selling a ki-blast at point blank range from SSJB after the events of Resurrection F in-universe.
It's all a combination case of lack of proper communication, along with Toriyama having a very late change of heart in the perspective for how he thought the narrative should have been handled. Toriyama obviously wanted to bring back the golden SSJ forms, even though originally stated he didn't think Goku would need to transform into SSJ2/3 anymore after the events of BOG. But bringing back SSJ/SSJ2/SSJ3 was in the plot outline, so neither Toei or Toyotaro could ignore it and just had to find a way to roll with it.