Not "at best," but rather what we've seen so far.
Odin was able to tank a blast that rocked the space/time continuum at point blank range, which is the same as Goku vs. Beerus' feat. It hurt him, sure, but that blast was definitely beyond galaxy busting.
Comparisons to Odin aside, his power was not increased by any considerable margin, hence Whis' own comments about how UI Goku was faring against Jiren and Kefla. Sure, he made Jiren feel something, but I'd argue that SSB Goku (pre-UI) had more firepower to hurt Jiren, given how Jiren had to dodge a kamehameha, whereas he could go toe-to-toe with UI Goku in the much more traditional ATATATATA (and just couldn't do that before simply because of how badly he outclassed SSB Goku). The improvement with Goku was reaction speed and fighting speed without having to think about it, but, as Whis pointed out, UI Goku's attacks weren't doing as much against Kefla.
While yes, it should be factored that Goku turned UI in an incredibly weakened state -- and so we don't know what normal, fully powered Goku with UI would do -- there's no feats to indicate a power increase that goes with UI and commentary says otherwise, but rather that Goku has to consciously compensate for that lack of power up. That's why it took him so long to charge that kamehameha that ultimately did in Kefla, even though we've seen Goku fire blasts of similar yield with much less charge up before, and without needing to fire at point blank range.
First, I'll say that Goku vs. Beerus' universe feat is legitimate, not just because of mod decree but because the proof is in the pudding, obviously.
But with that said, we've never seen SSG Goku fire a blast that, by himself and without Beerus,
shattered distant galaxies as a side effect and
that pierces time and space, and Odin has more esoteric powers than Goku, such as
time freeze and
cosmic telekinesis. While he is indeed on the lower rung of the cosmic hierarchy ladder, he tends to enter battle more often than his superiors, too, giving a better idea of his feats.
Of course, that's not to say that Odin is a universe-buster himself (definitely no proof of that), but that he can tank blasts that outright affect the very fabric of the spacetime continnuum is well within the realm of what we've seen so far of Beerus. That doesn't mean I think he's equal to Beerus per se, but feat-wise it shows that Odin and Goku (who himself is inferior to Beerus so far) aren't far apart, either.
Likewise, I imagine that we'll see a fully healthy, full-stamina Goku transform into UI soon, and then we'll get a better idea of what SSB strength + Kaioken power up + UI speed and reaction time can truly lead to, which then I do imagine would be something awesome.