I think power scaling only works if both characters obey limits. The other side says Goku is multiversal and Saitama is galaxy, but that assumes Saitama has a ceiling. His whole premise is that he doesn't. One Punch Man is a parody: every fight ends in one punch, even when the story teases a real challenge. That's not a measurable feat, it's a structural rule. Goku's power is defined by limits he surpasses. Saitama's is defined by having none. So the matchup breaks scaling itself.