The other side says we're comparing rules, not feats. But their rule is circular: Saitama beats whoever he fights because he beats whoever he fights. That's not a win condition, it's an exemption from evidence. Sure, the gag is his power system. But once you say he's always stronger than his opponent, no result can ever be tested, and that's exactly why it can't settle a matchup. Goku's case is concrete: a stated universal shockwave, Ultra Instinct adapting mid-fight, Instant Transmission, superior skill. Those are comparable. The other side has an unfalsifiable premise. Measure what's shown, and Goku wins.