At the end of the TOP in both versions Goku couldn't go UI willingly. While the manga leaves it vague as to why, Goku in the anime theorized it was a transformation that only happens under extreme duress. This was all to explain away why UI wasn't in the Broly movie because USS was interestedly enough written after Toriyama scripted Broly.Xeno Goku Black wrote: Mon Jun 13, 2022 2:34 pmSeems weird that Goku wouldn't be able to go Ultra Instinct and Gohan not know about it. I don't think the movie would ignore the anime or manga to that kind of extent.HeroR wrote: Mon Jun 13, 2022 2:25 pmWe don't know if Goku can even go UI in the movies. He couldn't in Broly even when Broly beat him up.
You shouldn't take the threat level too seriously since Mr. Satan is also considered a threat.
Point is, we don't know if Goku can go into UI willingly and if he can't, it wouldn't occur to Gohan to count it.