Now that DB Super is over, has Goku surpassed Beerus?

[Captain Morgan]

I guess it depends on how you think Jiren compares to Beerus. It seems heavily implied Jiren was strong than a God of Destruction, but I don't think it was ever stated outright.

[The Arbiter]

Wait, where have I said that he ever viewed his power ups as cheating? He's not above putting handicaps on himself to test himself in battle (heck, that was half the reason for him wearing weighted clothing in DB), and yes, he gauges himself and his opponent by starting slow. I don't see how that contradicts his desire to keep pushing himself so that he can exceed tough enemies without expending as much stamina as before. That's improvement.

If you were a powerful enemy and Goku finds that he's improved so much that he can surpass that enemy with fewer powerups, he sees that as advancement of his own training. There's nothing wrong or arrogant about that, because he sees his opponents as impressive benchmarks. He also tries to encourage friendly rivals to do their best -- moreso, he'll also congratulate his friends or opponents if he has to push himself to use a power up to gain a more decisive upper hand, as we saw when he recruited the other members.

Maybe I didn't read your original post correctly, but it implied to me that Goku was unsatisfied needing a transformation in order to defeat an opponent. I've just honestly never gotten that impression. Not once through dialogue or anything (that I can remember) has Goku ever expressed a loathing or disdain for needing anything but base form to overcome an obstacle. The only time that ever happened was in "battle of gods" movie, but then the anime dropped that angle completely when he became Red.

And when has he ever gone back to older benchmarks and made a big deal out of "hah! gotcha in BASE form this time! finally a satisfying victory!"

Contrary to your assertion that he will be more proud of beating an enemy with fewer transformations/powerups, we never see him express real excitement unless the threat is nearly at his limit or above it. Like when he was smiling like a lunatic calling Jiren amazing, or how he was quivering with delight at Vegeta being tougher than him in their first fight. He's never expressed as much love or excitement for battle against enemies that don't push him to the edge. In fact they tend to bore him, not satisfy him, when he learns they have become weaker than him. Like how he left Frieza after his stamina depleted, or jumped the ring when he learned Hit couldn't go all out.

I think the dude is only properly satisfied when he's going full tilt and edges a victory or finds a new level of power from a conflict. Beating a foe with only partial effort leaves him bored or disinterested imo.

[Dark Soul # 7]

The way I saw it was that Goku in MUI mode is stronger than Beerus. Any mode below that would still be a win for Beerus would still win.

And the only time Goku's expressed disappointment about needing a transformation was when he turned into SSG to fight Beerus. But that was more about needing other people to help him reach that level. But he gritted through his disappointment because it wasn't about what he wanted. At least that part was in the extended cut of the movie version. I don't think it's in the manga or the anime. Because why would you want interesting character development?

Also, I'm still miffed that they made SSG a mode that Goku can activate whenever. I thought it was much cooler when it was a transitional form that helped acclimate Goku's body to god powers. There was a mythical sense to it that was only rivaled by the original SSJ form. Now it's just another transformation.