The Silver
Member
uh cause it would destroy his entire dynamic with Goku and the cast, where he stands in relation to the angels and other GoDs is irrelevant. Part what makes Beerus work so well is the interplay with how he's able to go back and forth between slapstick comedy while also reminding you he's a force of nature that's the big boss round these parts. Knowing that when push comes to shove and he could wipe Goku out easily is what gives it teeth. Goku being stronger than him destroys that, Beerus becomes a joke and "just another person"(far more than he already is) he wont be able to back up anything anymore.Gohan's Ultimate form still doesn't have no official name.
Why? Beerus isn't even the strongest person in the series.
Look at that great scene when Beerus was about to kill Goku for trying to contact Zeno, it would have been a joke if we knew Goku could actually beat him, that's the type of relationship they've fostered and I don't want to lose that.