Well i base my opinion in the 3 panel showing the path of the beam and the last little panel showing nothing
Emporer pants
since its all speculation YOU can't use it as proof and neither can we. all that can be said is that maybe he was disintgrated and maybe he wasn't. sorry, but inconclusive things like that just don't fly.
Nor my opinion, or yours, or Endless Mike´s are absolutes facts, are just opinions, for the sake of the debate, i can agree or disagree, in this case i disagree, first, if Toriyama wanted to show that pieces remaining then he will draw it like this case:
But in the case of Cell he show the same space with Cell body get erode and the last scan show nothing
Endless Mike
Just because you can't see anything doesn't mean that everything is completely gone. That's a nonsensical interpretation, it makes much more sense to simply say he was disintegrated into small enough pieces that he couldn't reform. Considering the scan of the aftermath is from an angle several hundred meters away, not being able to see any pieces left is pretty understandable.
You dont see to analize that if matter is gone, then allready atoms and cells are destroyed, if from a body of 100 kilos only 1 kilo remain in pieces not seing by the human eye, where is the other 99 kilos?
And for Cell to be Totally defeated, here is the original translation:
So for that cluster of Cells have to be disintegrate it in his totally, cells and atoms have to be distroyed. otherwise he will coming back even if one Cell of that lump survive. Cell is saying even if microscopic pieces remain, he could go on regenarating, so Gohan Disintegrated those Microscopic pieces, to nothing.
What i want to prove with this?
Even if i am wrong in my conclusions, Cell in relax mode resist a masive human army attack without a scratch or make him back him up or move, and Goku SSJ 1 only destroyed part of his body, but Gohan SSJ2 have higher Ki, so he could destroy not only a power up Cell, but the one that comeback to regenaration, with higher Ki and Durability than the one relax against the army.
(In case you wonder what i mean, a more Ki output or burst, more durability, speed and strenght, and Cell dying was in powering up in his maximum power)