I used to see it posted before though harder to find it now, but all Toriyama said basically was that he had no plans at the time for them to surpass Beerus and Whis. That could always change however, especially with how they're building up the hype with the tournament of power by mentioning some dude whose said to be stronger than all the gods of destruction...
The gold form is the only form Frieza uses to become stronger. In the Namek Saga Frieza's "base" form was actually his Final Form. That was the form he had when he was born but since he couldn't control the power of that form he created several weaker forms and that's what he used as his normal form.
This golden form is the only time Frieza got a form to surpass his normal limitations so yeah it's very much like the SSJ transformation
Where PLs are concerned, all we really know is that as of BoG, Goku's base PL was still < Freeza... Which means it was still < 12m.
Granted, Goku attained 'Godhood' shortly after he initially confronted Beerus & Whis on King Kaio's world(which made PLs entirely moot anyway), but it goes to show that in the ~16 years between the Freeza saga and BoG, Goku certainly wasn't receiving natural zenkais/power-ups en gros, like he was prior to that... Even though he spent nearly every waking minute training.
Last edited by Galan007 on Jul 8th, 2017 at 06:44 PM
Well, we know that Beerus lied to Goku and Vegeta about his power level in the BOG arc, but it's not impossible to scale assuming he was at least consistent. For example, Beerus claimed* he needed 10% of his power to stop enraged SSJ2 Vegeta's Galick Gun, then claimed* he used 100% power when he defeated SSJG Goku. In that case, isn't it reasonable to assume that SSJG is somewhere in the general ballpark of 10x enraged SSJ2 Vegeta, who is supposed to be somewhat comparable to (but stronger than) SSJ3 Goku?
Frieza a better GoD than Beerus? Disagree. Beerus at least has a sense of duty as pointed out. Not the best sense mind you but certainly more than Frieza, who would phuck over his own universe and jump ship into one of the other universes if it benefited him.