Her ice around managed to tank hybrid Kaido's thunder bagua.
While base Kaido's thunder bagua did more damage to Luffy than Katakuri managed in his entire beatdown of Luffy. (A feat which also made "Katakuri level" irrelevant as far as top tiers were concerned)
Literally anything Katakuri can land will do jackshit to her.
Dudes just keep ignoring obvious powercreep in a shounen manga for agenda reasons and favouritism. Katakuri is a good character, probably the best in post timeskip after Doflamingo, so people just keep making excuses. It's ridiculous
Assumption of Luffy's physical stats and combat speed being a constant is a big cope in this topic too.
G2's attack speed went from being a joke to pre GK Doflamingo in Dresrossa with even his fastest move, to landing multiple hits on drunken Kaido with slower moves post 1026.