Yeah he has it but he doesn’t have the hang of it quite yet iirc let alone having it mastered, which Goku now does.
Scaling and recent feats suggest otherwise though. A case can be made that TOP MUI Goku and Full Powered Jiren were already > Beerus based off statements like these:
So unless Beerus has been training there’s no way he’s stronger than current Goku who can tap in and out of MUI at will, who’s gotten zenkai boosts and 4 months of UI training.