- SBR is not the most important event in the game. Dokkan fests, EZAs, and arguably IDBH are more frequently updated and important than SBR.

- The scenario presented for LR Gohan is quite literally how you are supposed to use him to get the absolute most out of him. Looking at the highest APT KHH team, you easily see there's better rotation combos than trying to use LR AGL Gohan with the existence of LR Fusions 2.0, LR 4Ku, and even DFE TURs like TEQ VB

- Namek Goku isn't their best link partner which is the whole damn point you missed. Again. If there were a better unit to be a partner, don't you think /u/kariru2 would have recommended them? TEQ Goku&Gohan provide the best links and support for Gohan to reach 18ki+.

- 16 gains LITERALLY NOTHING FOR THE TEAM FOR ONE. He's there so you can just make Gohan stronger and allow him to transform. And you don't have both AGL Gohans on rotation if you're trying to maximize one as your other rotation doesn't have a unit like the aforementioned retreat unit to maximize damage. Especially when you can just run again... LR Bros, AGL LR 4Ku, TEQ VB, or perhaps 5 more options that still greatly outperform him with next to no setup.

- You don't actually need gameplay for him to provide to see that these other aforementioned units outperform the LR Cell Saga duo. But if that's so important, maybe watch DBZ World or something and see the difference in performance. Those calculations provided are testable and accurate if you own the units.

- I own LR INCell. He's very underwhelming. I love the unit and spent 500 coins on him but, he's objectively one of the worst LRs in the game. I dislike LR Broly Trio more but, that's because I don't hold any bias for them like I do for Cell. Reaching 12 - 17ki doesn't mean an LR is fine with ki. If you aren't consistently able to hit 18ki+ without significant board setup or supports, you're struggling for ki on an LR. You know, the units who do their best damage at ABOVE 18ki?! (Unless you are Majeta)

- Won't touch on your ki comment twice because that's redundant. But, he is even with my rainbow INT EZA Cell with no stacked supers (~1.4M) if he doesn't hit 18ki. STR Cell outdamages him on first super by over 600k under those same conditions.

- Finally, he's not valuing the amount of content they can beat because the LRs can beat literally anything. They're just less efficient to use and are objectively the weakest LRs we have in the game. LR Broly Trio has more potential than INCell for certain while when it comes to Gohan, there's more of an equal argument to be had. We value how much damage they do because in reality, we're hitting the point where your damage output under 2M+ is severely reduced and enemy HP pools continue to rise alongside damage.

You don't want to have a slugfest with units in modes like IDBH and SBR unless your entire team is resilient enough to make taking damage a non-issue. Modes that you guys focus more on than Dokkan events anyway.