I asked Oblivion on Discord if I could make a list of changes to Goku's profile, and since he said yes, I went ahead and did it. However, of those changes, it seems there's one that turned out controvertial: Goku not being Low 2-C. To explain the reasoning, I first must explain what is the difference between 3-A and Low 2-C, and why this is relevant to Dragon Ball. From Tiering System:
Universe level: Characters who can destroy all of the physical matter within an observable universe at full power. More specifically, usually via an explosion, omnidirectional energy blast, or a shockwave, that encompasses all of the stars and planets within a universe.
Universe level+: ("Low 2-C") This is for characters who can destroy and/or create the entire 4-dimensional space-time of a single universe, not just the physical matter within one. For example, an entire timeline. Please take note that simple statements of transcending and/or overcoming space/time without any further elaboration is not enough to grant a Universe level+ rating. Such statements could be flowery language or at most simply refer to resistance to space-time manipulation.
The key here lies on how much of the universe is affected. While 3-A refers to the physical destruction of the universe, Low 2-C refers to the destruction of the space-time continnum, that is, of the timeline itself. In words for people who like dimensions, 3-A is destroying all the 3-D things contained within a space-time, while Low 2-C is destroying the 4-D space-time itself.
So, why is Dragon Ball affected by this? Well, because Dragon Ball's cosmology is weird. If you've seen the macrocosmos map, you KNOW Toriyama wasn't going for a conventional universe here, and he also pulled no punches on making the multiverse also an irregular one. As shown during the Future Trunks Saga, all 12 universes share a single timeline, as can be seen by the fact each Time Ring represents a timeline, and when a new one is created, a new set of 12 universes are created, with the destruction of all twelve by Zen O being treated as the destruction of a single timeline and all. Thus, all 12 universes are within the same space-time, which means that destroying each of them would only be 3-A, since to get to Low 2-C, you would need to destroy the whole space-time, which has all 12 universes within it, meaning the only way to reach Low 2-C is by destroying the 12 universes.
This is definitely confusing, since logicall multiversal destruction would lead to anyone thinking 2-C, but by the very definition of Low 2-C, there's no way destroying a single universe in Dragon Ball can be Low 2-C since they don't have their own space-times. This, of course, means "peak" Infinite Zamas and Zen O would be Low 2-C, and maybe the Grand Priest, but he's kinda vague so eh.
If you have any doubt, feel free to ask it.