Look, You's wild powers might seem insane at first glance with all that nullifying and reality-destroying nonsense. But check this out: Beerus, the God of Destruction, isn't just some chump playing around. He's got the Hakai technique, which allows him to erase You from existence—soul and all—should the battle escalate to that point. Even though Beerus holds back due to his restraint, he can still output enough energy to destroy universes like it's nothing. Plus, with that Imperfect UI, nothing You throws at him will even reach, since Beerus's reflexes are god-tier. So, in this heavyweight clash, Beerus's divine abilities and laid-back confidence become the deciding factors. You's nice tricks don’t hold a candle to the sheer destructive nature of a Being like Beerus when he gets serious. Ain’t no contest!