The real question is whether we're judging a fight by demonstrated ability or by a gag premise. If it's demonstrated ability, Goku wins: he's traded blows with universe-level threats, has instant transmission, decades of martial skill, and Ultra Instinct. Saitama's whole case rests on having no shown limit, which cuts both ways because "he always wins" isn't a feat you can measure. My opponent can lean on that comedy rule, and it's a fair point, but it makes the argument unfalsifiable. In a debate about who can beat whom, measurable combat feats should outweigh an open-ended punchline. That keeps Goku ahead.