Galan007
|Quantum Observer|
I just had this discussion elsewhere not long ago. Here's my opinion(sorry, it's a bit breathy):
It was stated that Goku was significantly weakened after using a KKx20 Kamehameha...
Gohan: "Dad's ki... It's dropped by a lot...":
http://i.imgur.com/eK9nX8j.jpg
Goku: "[Freeza's] right... I have used up a lot of power...":
http://i.imgur.com/5iyUlTm.jpg
Freeza also noted that he was weakened after being struck by the Genki Dama...
Freeza: "Even I thought that one was going to kill me... I, the mighty Freeza, nearly died! [...] Even with my injuries, you're still nothing to me!!!":
http://i.imgur.com/8keLQ2T.jpg
http://i.imgur.com/N7jblwa.jpg
So yeah, Goku was probably weakened a bit more than Freeza, given the mega-ass-beating he had endured beforehand, but they were both still weakened by a significant margin prior to reaching 100% and SSJ, respectively.
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That being said, Freeza's 100% form has always been treated as(and looked like) a separate transformation all together--much like Super Saiyan Grade 1 compared to Super Saiyan Grade 3/USSJ(minus the speed drawbacks, obviously.) With that in mind: when Freeza transformed/powered up into higher levels, all damage he sustained in his previous form(s) was instantly healed. Gohan noted such when Freeza transformed into his 3rd form...
Gohan: "The damage [Freeza] took from Piccolo-san is healed, too!":
http://i.imgur.com/EbKOsDt.jpg
IOW: the injuries/damage Freeza sustained from the Genki Dama were most likely undone when he went 100%.
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To solidify this point even further is the sheer amount of times it was stated that Freeza was fighting at his absolute peak when he reached 100%...
Freeza: "From this point on, I'll be fighting you at my 100% FULL power!":
http://i.imgur.com/4WxSSbm.jpg
Goku: "I'm finally going to see him at MAXIMUM power...":
http://i.imgur.com/MXST0vG.jpg
Goku: "...A chance to see the most powerful fighter in the universe at his BEST.":
http://i.imgur.com/6ttMen3.jpg
Goku: "I will fight Freeza at FULL power... And beat him!":
http://i.imgur.com/OG2sMFa.jpg
Goku: "I'll let you reach MAXIMUM power, Freeza... So I can take you down at your ABSOLUTE BEST, and have no regrets as a warrior.":
http://i.imgur.com/TuP6nIK.jpg
Freeza: "You wanted my FULL power, and now here I am...":
http://i.imgur.com/iFalQVx.jpg
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In a nutshell, it wouldn't have been repeatedly stated that Freeza was using his maximum power, if he wasn't using his maximum power. If his power was intended to have been neutered to any extent, we would have undoubtedly been made aware of such(Toriyama has no problem letting us know when characters are weakened.)
IOW: the power levels listed in the canon Daizenshuu are probably correct--100% Freeza=120m. And since SSJ Goku was demonstrably superior to 100% Freeza, I can only assume the Daizenshuu got his PL right as well--SSJ Goku=150m.
How was Goku still that powerful, despite being significantly weakened by Freeza's ruthless melee beforehand, you ask? Well, I can only assume that, much like Freeza, he was also inextricably rejuvenated upon transforming into a SSJ for the first time... I just really don't think that Toriyama intended either of them to be functioning at anything less than their unadulterated peaks, considering their battle marked the crescendo of the Namek saga. /shrug