Tested it using an offline account at lvl 1 vs another offline account modded to have max blast super and lvl 80 Both using beerus' ult on lvl 4 gogeta Lvl80: chops off a 4th of gogeta 's hp Lvl1: chops of a 4th as well Conclusion: contributing points to super based stats does not affect ults of the same type , ult dmg is calculated using your lvl Side note: all non CaC characters(canon characters ) have stats relative to your lvl. Someone at lvl 80 using goku will have higher power than a lvl 1 using goku. Thus my test provides decent data regarding ultimate dmg