Whether we agreed that it was a good idea here or not wouldn't make it so, so why not consider the possibility eh? At first glance it might seem to have problems, but hypothetically if it was done the 'right' way, maybe it could work.
When a player transforms, there's something that goes into effect where the camera moves. Is it possible to make, at the very least, a timed camera movement right before the loser of a beam battle gets killed? It could be for the losing player only, or possibly both players in the beam battle.
So maybe this is how it could work:
When players enter a beam battle, it shows the entire beam length and the two players from a zoomed out angle. As the beam gets closer to one of the players, the angle moves behind the respective players. For example, if Buu was against Goku, the camera would move behind Buu for Buu, and Goku for Goku. That way you would either see the beam attack overwhelming the other player, or you getting overwhelmed by it. It would also make the attack look bigger if you were losing.
For the loser, the camera angle would remain 1 second longer and show your character being blown away by it. For the attacker, it would instantly stop after the beam connected and move back into the pre-set position, as you might be expecting an attack.
The players can hit a key to stop the camera angle action and control it manually in case it's distracting.
Yes, no, maybe?