That doesn't negate the fact that Superman has said it. Wally saying it about Superman doesn't make it true, just like Superman saying it about MMH doesn't make it true.
It was for that arc as Fernus did beat Superman. Later writers turned him into a punching bag again. Flash has never beaten Superman (never even came close to it).
Awesome. What's your point? Superman generates his own speed and if you can generate your own speed, you can break out of speed steal like both Inertia and Thawne have shown.
Superman has already beaten intangible opponents.
Freeze breath will absolutely beat Flash (like Captain Cold has already done to Flash, multiple times).
LOL, Freeze Breath? Flash literally taught Supergirl how to counter freezing attacks and AZ by vibrating. Not only that, Flash can outrun it. He even casually outean Supes'heat vision. (please log in to view the image)
and first of all, Zoom dodnt counter Speed Steal by generating his own Speed. He did it because of his connection to the Forever Force, which allows him to speed himself up via Time Manipulation. It wasn't speed that let Zoom counter Speed Steal, it w as Time Hax. And you have to read the comics. Inertia didn't free himself from being Speed Stolen, Zoom did, again, via time Hax. -_'
Waly can completely slow Superman to a stop via Speed Steal. Not to mention if Wally truly wanted to kill him, phasing his brain out of his head would certainly kill Supes.
So ABHI your argument that Superman can counter Speed Steal via speed alone is debunked, especially since your 'evidence'to back your claim was using Zoom and Inertia, who didn't even counter it with Speed, but with Time Manipulation.
So with what I have proven about the Flashes being able to phase through Kryptonians, I see no reason why Wally cant phase through Superman and kill him like this, especially if Supes is already slowed to a stop via Speed Steal.
And lets not forget, Wally phased through and destroyed the massively durable armor of an AMPED COIE Anti Monitor. He completely obliterated his armor via phasing. Mind you, Wally was weak and on the verge of collapsing at this time AND he just got done giving some of his Speed to Superman and the rest of the JL to amp them.