Notes:

Initially I wanted to post an image with a full analysis of this ch, but f--- it. This'll focus only on the Kefla vs Gohan portion.

I want to start of with praising Ch 38 of the manga which pleasantly suprised me. I'm glad that another universe besides 7 eliminated another. That's 1 of the things that bothered me about the anime. Universe 7 finished off every single Universe. I'm not bothered much about multiple universes being eliminated in 1 ch, but I expected that Jiren to do it. Brolina's power just bothers me but Toyotaro did a good job showcasing her and Kefla's power.

The Broly reference Kefla made to the PrideTroopers followed by a shrug upon eliminating 1 in an instant showed so much personality missing from the anime.
It didn't feel like a pointless omage to cash in on nostalia of Broly like the anime did with Brolina.
I liked how Toyotaro excused the potaras in having Caulifla snatching them from the Kaioshin. It gave Champa the guts to actually take the gamble of letting Caulifla and Brolina fuse, since they were to lose anyways.
In the anime version it felt like pointless fan pandering. Champa even considered the female Saiyans as "aces" over Hit.

By far the best ch Toyotaro put out. But you could see the direction it'll go. When Kefla tried to finish off
Goku and the remaining Troopers; Gohan slapped it away. Considering Brolina's feats in challenging and overwhelming a SSB Goku, Golden Frieza etc, a fused version shouldn't struggle with Gohan.

This is 1 of the problems in Ch39. Gohan vs Kefla in princible made no sense.
What Toyotaro wants me to believe is:
Gohan's potencial allows him to rival Goku who trained under Whis by just training with Piccolo in 1 day.
It underminds the entire point of this "unreachable" level of SSG established in the very first arc (which honestly this isn't the first time it got contradicted).
Gohan impressed Kefla in sheer power so much, she was pretty much willing to throw the match.

And don't get me wrong, I love that Toyotaro'd give Gohan some actual love, but I can't buy this. I may like Cell more than Jiren, but based on what was established, I can't buy him training for 5 minutes in the gym next door to be enough to rival and defeat Jiren.
Say "PL are b-------" as many times you want, power scaling in Dragon Ball was fairly consistent and simple to a point anyone could understand it.