Bernkastel
Reaper of Miracles
Except Goku and everyone else who can teleport. Which is by default faster than light.
I think one of the major errors that the idiots who spend time wanking out power level lists for sagas after Frieza make is assuming that as time passes each form gets significantly stronger as time passes, so base Goku in the Buu Saga would whoop base Goku from the Cell Games Saga's ass. I disagree with that. I think that once you reach the limits of a form. That's it, you can go no further. Base Goku circa Cell = Base Goku circa Buu. That's why the Saiyans (and Piccolo via fusion) had to keep pulling new forms out of their arses. Their old ones weren't enough, therefore they needed new ones with higher limits. But of course that's complete and utter wank. Would probably keep the numbers below the trillion mark though.
Both the manga and the anime describe the IT as lightspeed, but I suspect the IM used by the Kai's to be faster.
And I agree with the power levels. I endorse the Perfect Files, because they were endorsed by Toriyama as being correct. Since power levels in the Cell saga weren't given, there isn't much more to go off of; however, I believe SSJ3 was described in one Perfect File as being 4 times as powerful as a SSJ2.