
In their fight, Gohan was stated to have lost more than 1/2 his ki, had a broken arm and was talking to his dead father for a pep talk. Cell was 100% serious and ready to kill Gohan and all of the solar system. When their beams struck, Cell had more time to charge up his attack and yet we saw the beams initially lock dead even when they hit. Piccolo states Gohan is weaker and losing fast. Goku tells Gohan that he still has more power and that he doesn't need to hold back since the dragon balls can fix any damage he does to the Earth. At that moment, Vegeta fires off a ki attack that distracts cell momentarily. Gohan unleashes his full power and cell can do nothing to push it back. The attack destroys cell completely and he dies.
Some fans believe that despite, Gohan being used as a bench mark of power that Super perfect cell is still stronger. Others think their equal based on cell being able to injure Gohan's arm with an attack meant to kill Vegeta. Others think that Cell was significantly weaker given that even with 50% power, cell could not outright overwhelm Gohan's ki attack and got completely destroyed once gohan used 100% of his full power.
What % of Gohan's power would you say is Super Perfect cell max? Example, would you say cell is 65%, 70%, 80% of SSJ2 Gohan's max or maybe you think he's stronger than Gohan.