The confusion arises from some phrases that the protagonists enunciate throughout the series. When Kid Buu (Majin Buu's original form) emerges from the forced transformation of Super Buu, Vegeta mentions to Goku: "It is difficult to know whether he is stronger or weaker now," implying that Kid Buu's strength had not changed. much. Later, on Planet Kai, Goku thinks: "Now he is more powerful than ever." It is natural to think that, being Kid Buu the last shown form of Majin Buu, this is the most powerful. However, the facts show that Kid Buu was actually no more powerful than Super Buu with Gohan absorbed.
The facts
When Goku is revived and rushes to help Gohan fight the newly emerged Buu (after absorbing Gotenks Super Saiyan Phase 3 and Pycorus), the Elder Kaio-shin stops him dead and tells him that even with his current abilities, Goku is no longer a threat to Buu. At that time, his only way to win was to merge with Gohan to combine his powers.
Goku agrees to this suggestion, trying and flatly failing to merge with Gohan, as the latter is absorbed. When Goku meets the now-recovered Vegeta, Super Buu's new strength quickly crushes them. Both decide to leave their differences and permanently merge using the "Potara Earrings" to create Vegito. It's hard to calculate Super Buu's power level (with Gohan absorbed) because he lost the only serious fight he had. But the fact that he survived and almost absorbed Vegito speaks volumes for itself.
Now, let's travel back in time to the moment Kid Buu appears. With the possible exception of Kibito-shin, the heroes are unsure of Kid Buu's power level compared to his previous forms. But the simple fact that Goku was able to face him one-on-one for a significant period of time using only the Super Saiyan Phase 3 (in the same way that he fought with the first form of Majin Buu) can give a conclusion. It doesn't mean that that first form and Kid Buu had the same level of power, since Kid Buu easily defeats Majin Buu and Vegeta, making the fight he had with Goku even more intriguing.
The reasons for the myth
Now, there are two reasons why Kid Buu is wrongly considered to be more powerful than Super Buu. The first is simply because he is the final villain. The typical progression of forms in the villains of the Dragon Ball series (Freeza and Cell) showed that in each new phase they were more powerful. Therefore, it stands to reason that the last phase of Majin Buu should be the most powerful. But, just like on other occasions, Dragon Ball Z defied his own logic by having a final battle with Goku without even merging.
The second reason is that Kid Buu destroyed planet Earth (as well as many other planets). But it's important to remember that Super Buu was about to do the same until Goku and Vegeta merged. He could have done it again during the fight against Vegito, but thanks to the merger, Vegito was now powerful enough to blast him back. In short, if Goku and Vegeta hadn't merged, Super Buu would have destroyed Earth from that moment.
Now, if Goku and Vegeta had fused together again for the final battle, they would have swept the ground with Kid Buu, without a doubt. Unfortunately, that classic Saiyan pride got in the way and the help of all life forms on Earth was required to destroy Kid Buu through a Genkidama.
Kid Buu's pure evil and characterlessness easily make him the villain's most predictable form, but since Goku and Vegeta required to merge to fight Super Buu after he absorbed Gohan, they definitely make him the Majin Buu's most powerful form featured in Dragon Ball Z.
Source: CBR
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