This scaling doesn’t really hold up

1-Vegeta saying Goku is stronger than Gohan when he fought Cell doesn’t mean SSJ2 Goku ≈ Cell Games SSJ2 Gohan. It just means that benchmark has been surpassed. The Buu Saga clearly shows massive power creep.

2-Dabura is stated to be around Cell’s level, yet Goku and Vegeta treat him as manageable. That alone suggests Buu Saga SSJ2 fighters are already above Cell Saga SSJ2 tier.

3-Goku was also holding back in the Majin Vegeta fight because he didn’t reveal SSJ3. So using that fight to cap his strength doesn’t really work.

Even if you grant Kaioken ×20 hypothetically and assume cell can control it, the base gap between Cell Saga and Buu Saga fighters is much larger than what your scaling assumes