That doesn't matter considering Whis and Roshi are already implying she's outmatched at her limits. She still failed to react to Goku move and was still struggling up while being really hurt. Her mental strive got nothing to do with the power and speed gap, while being stated to be outmatched by the spectators. You're over exaggerating, your same argument could be implied with base Vegeta taking Jiren's attacks, so by your logic Vegeta is holding back? Goku's clean punch alone already did significant damage to her with even the more credible commentary spectators believing Goku is having the advantaged, there's no otherway to argue against this beside denying the character statements. Again Kefla blow was due to Goku being weaken and drained from using his last move in kaioken, she didn't kick Goku at his better state.Miracles wrote: A person can bump their elbow and be hurt for a moment and the pain goes away and they keep pushing. This is exactly what happened with Kefla. She received no damage to impair her. Goku's blows did nothing to change the outcome of the battle to his advantage. Kefla's one blow did by finishing Goku. Kefla's power was defined as her massive ENERGY riviling the energy of the Genki dama. No other way was her power compared to the Genki but only in ENERGY/POWER. Also your explanation about Piccolo's statements not being objective totally contradicts Piccolo being objective about both inciting the other to power up. If Kefla did not surpass former UI, but only SSJBKK, then Piccolo wouldn't need to hope for Kefla to incite current UI to power up more to surpass her. The action and words are against you.
Again the fact power was mention doesn't mean it literally compared in a way they're equal literally, it can be compared in terms of resulting affect or type of power. The rival statement with Blue Goku and Hakaishins make it evident that the show does it too. The fact Whis literally said "stimulus" already gave us the context of what kind of comparison he was trying to make. I told you many times what that words means, and it's implying that the comparison was the reaction response it had on Goku. Why are you discrediting what Whis says as part of his own statement and only taking into accountant what Beerus said?
Again Picoolo is saying "if" as in If the scenario was to play differently, he isn't saying Kefla is pushing Goku in anyway. Again Goku is still fatigue with UI Omen when facing Kefla with no boost from the spirit bomb hence why his attacks were a little off later. So it's possible the first Omen is stronger in power than the second. But despite that you have Picoolo statement of him referring to a earlier level and Vegeta implying Jiren much more powerful than other ki sensed being more suppressed than first UI Omen Goku. Ui Omen was still suppressed when powering up against Kefla so pushing him to little power doesn't contradict the she hasn't first Omen. I mean we've seen Goku use SSBKK against people weaker than Blue tiers before, similar could be said for this. The words aren't against me at all, if anything majority for even the other episode seem to support my argument.