I wont say who wins this cause i dont know enough about DC cause I really just do not like DC, but I am an avid fan of DBZ and would like to just state my position on Goku's stats.
For one thing, Goku can indeed fight at speeds most likely above the speed of light. As in dragon ball he was trained by Kami to dodge lightning, then when he fought in the final martial arts tournament it is suggested by Yamcha that he can move close to or at the speed of light. Then as Z villains become stronger and faster, Goku keeps up. The entire battle with cell could only be followed by the strongest of the z fighters, and the cameras picked up no movement except for explosions and clashes that shook the earth. When you watch a fight in dragonball z, your watching it with the perception of at the very least a z-fighter who can keep up to some degree. So just how fast they fight, who knows, but you can be assured its quite fast. And if anyone believes light speed is the cap because of the anime saying Instant transmission is light speed, that was a sub error. Instant transmission is instant. Cant get faster unless your going back in time. Which would just be an obnoxiously weird encounter. Goku can use Instant transmission in battle as he has on several occasions but it requires focus. But lets face it, Goku is most focused when in a good fight.
Second, The modifier used for SSG is definitely wrong. Goku's SS3 performance against bills could be compared to Goku vs Frieza. Frieza was calculated at 40 times stronger than Goku before Goku transformed for the first time. Frieza only used 50% of that, but goku was able to resist him at moments and match his strength momentarily with the 20X kaio ken. So even that fight goku was not so horribly outmatched as to not be able to do anything. That being said, the comparison would make bills easily 50 to 100 times stronger than SS3 as he was able to flick him and send him barreling through king kai's previously discussed dense planet. So the modifier for SSG would probably be between 50-90 times SS3.
And since I dont know DC that well I cannot declare a winner, only try to at least give light on Goku's abilities. That said their are powers that are unique that many heroes in DC or Marvel possess that goku has never faced and dont work in the standard combat way he is most familiar with. Goku has however, been able to adapt quickly to new combat styles and develope or mimic Ki abilities to aid him in battle or defend him against unfamiliar attacks.
Being a fan I would cheer for Goku, but since most anime does not give straight numbers but rather leaves you to infer, or speculate about their abilities, its very hard to compare them to comic book characters whose feats are usually displayed with a statement or a number to go off of.
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