If Odin was the same level as Whis, he doesn't make top strongest battle powers.
1. Zarama (The God not the Dragon; he created the Super Dragon Balls and only Fortune Teller knew about them given they can undo what Zeno did and vice versa Zarama is easily #1)
2. Grand Priest (Manga states he's the strongest in this world that Whis knows about)
3 & 4: Zeno's Guardians (Despite Zeno's unrivaled universal damage capacity he needs guards because he can't even follow the Gods of Destruction with his eyes)
5. According to that Manga Kusu is the strongest Angel
Also SSJ3 was just from increased S cells, Vegeta has Ikari (which gave him Ultra Ego) and still didn't get SSJ3 because it requires unlimited stamina to unlock those extra S cells (like android 17 but Goku in other world). So there's no limit to the number of S cells, but following that pattern of Knuth's ↑ notation:
https://en.m.wikipedia.org/wiki/Knuth%27s_up-arrow_notation
SSJ2 is just x2, SSJ3 is exponential from SSJ2 x2², but SSJ4 would smack Zeno and Zarama because it's tetration.
a(n)b, 2↑↑2=2(2²)2 aka 2²↑↑(n-1) (or 3 more 2s)=2↑2↑2² (2^2^2^2) (two squared, two squared times).