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Question for manga readers:

What do you make of Beerus' statement in chapter 26? That he didn't have any powers that could kill immortals? It sounds all well and good on paper, but it sure seemed to me like hakai was going to do the trick in chapter 25. Thoughts?

It was just for some tensions. Nothing would Goku achieve with hakai. He wouldn't have finished Merged Zamasu at all (it was just to show new technique). That means that Dragon Balls Super > GoDs and Zeno > DBS.

That means that the Hakai cannot kill immortal beings.

Zamasu regrown his half missing body so that's pretty clear.