Are Goku and Vegeta stronger than Beerus? Goku got a skill making which even Gods struggle to master and even Vegeta managed to defeat God of Destruction Toppo in the tournament of power. Are they stronger than Lord Beerus?
I can't give you a definite answer with regard to Goku, however with regard to Vegeta, the answer would be a No. These would be my reasons for the same:First with regard to Vegeta:Vegeta defeated Toppo who was a Candidate to be a God of destruction.Toppo was implied to be weaker than Vermouth(The God of destruction of Universe 11), considering Jiren was recognized as the mortal who surpassed the Gods.Jiren's official description indicated he was God of destruction tier and Whis himself stated that Jiren was at the level of a God of destruction.Vegeta in his Super Saiyan Blue Evolution form, was completely overwhelmed by Jiren even while fighting alongside SSSJB + Kaioken*20 Goku and Android 17.Jiren didn't show any signs of exhaustion, wasn't battle damaged and didn't sustain any injuries during their battle.Based on Manga Chapter 28, Beerus was indicated to be one of the strongest Gods across the multiverse. I think it is fair to assume his strength is relative to Base Jiren (Who has been confirmed in the Manga to be stronger than Vermouth and also vaguely in the anime by Whis in Episode 110. Hence, I can conclude without a doubt based on this evidence that Vegeta isn't stronger than Beerus.With Regard to Goku (Note: Episode 131, made it clear that Goku couldn't utilise his Mastered Ultra Instinct Transformation through will. Hence, I will be assuming that he's able to tap into it, either through will or being overwhelmed by Beerus like Jiren.):There was this magazine Link at the Time of Episode 129 here where Beerus states that Goku might be stronger than him in Episode 129. However, I do not think this is the case.When Goku utilises Ultra Instinct Omen, we see him being able to hold his own against Jiren but was still significantly weaker than Jiren based on their fight in Episode 129.Once Goku mastered UI, he was completely able to overwhelm Jiren(Whose power is God of Destruction Tier).We know this Jiren is stronger than Vermouth. In the God of destruction tournament chapter in the manga, he alongside Beerus and Quitella were the last 3 standing.Whis in the anime implied Vermouth was stronger than Beerus before the tournament of power, to which Beerus responded that it was only an arm wrestling match. However, this was shown to be Quitella in the manga.Since we cannot really gauge Beerus's power with Vermouth, I think its fair to classify them as God of destruction tier and conclude that Beerus's power is very relative to Vermouth(Not significantly stronger or weaker).This would make Beerus relative to base Jiren who was completely overwhelmed by Mastered UI Goku.Hence, I think it is fair to conclude that Mastered Ultra Instinct Goku and Limit Breaker Jiren surpassed God of destruction tier. So I think it is fair to assume that Goku in his fully Mastered Ultra Instinct State is indeed stronger than Beerus.