Prof. T.C McAbe
Kryptonian Scientist
Goku an Beerus continued the fight in episode 14, Goku would have even drown if he stayed longer under the sea. Their punches, kicks and blast didn't destroy anything even though Goku and Beerus were fighting on a higher level than before.
The feat is ambiguous at best.
1. Shared feat.
2. Mystical energies destabilizing the Universe, not the physical power, for a physical shockwave works differently and later their punches and kicks didn't do anything, even though they were fighting at a higher level.
3. The DBU consists of 4 Galaxies, till rectonned, which didn't happen yet.
4. In Episode 14 the fight continued and the collateral Damage wasn't planetary nor even Mountain level. Though no one doubts that both are Planet busters.
I see them now solid in the herald tier, overall. Physically in the low to mid herald and energywise in the trans tier.