"I've never been so relaxed as I have been when jogging."
"I've never been so relaxed as I was when jogging."
"I was never so relaxed as I have been when jogging."
First one sounds the most formal and idiomatic one but I'd like to have your opinions as well.
Best Answer
In the first sentence the repetition of 'i've never been' and 'have been' is redundant I would say, the second sentence reads better.
"I've never been so relaxed as I was when jogging."
However I would change the word order slightly like so:
As it makes the meaning slightly easier to parse for the reader.