That's his highest speed and Goku and Beerus are definitely not beyond that. Let me illustrate Whis’s abilities and show you by how much Moro is outclassed. "Super Saiyan God Goku scales to Beerus 3/4th Whis Feat." But he's the only being in Universe 7 able to keep Beerus in line as both his martial arts teacher and valet. Is probably just wrong, at least slightly. Whis is FAR ABOVE than what Moro is capable of doing so far. Saiyan beyond god goku using Kaioken x 100, no power drain vs Whis (full power)Also, could this version of Goku potentially manipulate time if he lea Whis is an Angel and the attendant to Beerus, the God of Destruction of Universe 7. Okay so yeah yeah Whis would win. Like the God of Destruction he was assigned to, Whis is generally laid-back and enjoys trying Earth's delicacies more than performing his actual duties. Not the feat noted on Whis' page, no.
They scale to his casual speed feat he did in episode 2 which is not 500 quadrillions c. Which is why I specifically quoted the guy above and redoing the math for Episode 2. Tier: Likely 2-C Whis obviously. saitama doesnt even have a planet level feat to contend with namek saga let alone whis Arale from dr slump and dragonball would solo all fiction using this dumb logic. But everyone that’s saying things like “it wouldn’t even be close,” “Whis is on another level,” “Goku isn’t even stronger than Beerus” etc.