Currently, Black Frieza is considered significantly stronger than Cell Max.
Here's why:
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Black Frieza's Introduction and Power Level: Black Frieza was introduced after the Granolah the Survivor arc in Dragon Ball Super. His power level vastly surpasses even Goku and Vegeta in their Ultra Instinct and Ultra Ego forms, respectively.
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Cell Max's Unfinished State: Cell Max, as seen in Dragon Ball Super: Super Hero, was an incomplete bio-android. While incredibly powerful, his movements were erratic, and he lacked the intelligence of Perfect Cell. If Cell Max had reached his perfected form, the reference suggests he might have been comparable to, or even surpassed, Black Frieza.
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Power Scaling: Power scaling in Dragon Ball is often debated, but the general consensus is that the power jumps between arcs are substantial. The Granolah arc and the subsequent introduction of Black Frieza placed Frieza on a power level far exceeding the events of Super Hero.
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Evidence from the Reference: As the reference mentions, if Cell Max had been perfected, he potentially could have reached Black Frieza's level. However, the Cell Max that actually existed was not perfected. The strongest heroes would likely need to fuse to defeat a theoretical perfected Cell Max, a level Black Frieza is currently above.
Therefore, based on the current state of the characters in the Dragon Ball Super storyline, Black Frieza is definitively stronger than Cell Max.
