Simply put, comparing Goku to Beerus is like comparing a high school varsity basketball player to a 1992 Michael Jordan. There’s no way around it. Goku’s strong. Beerus is stronger. Much, much stronger.
Throughout the Dragon Ball franchise, Goku has achieved immeasurable power. Fans have witnessed the character’s strength and talent reach ridiculous levels for decades. From attaining the legendary feat of turning Super Saiyan against Frieza and going up all the way to Super Saiyan 3 against Majin Buu to destroying countless world-ending, cosmic-level threats, Goku keeps breaking any and every glass ceiling. (Remember when Tien barely beat Kid Goku? Classic.)
This is all amazing. This is all incredibly impressive and makes Goku one of the most powerful anime characters ever – Goku vs. Saitama, galactic pay-per-view, let’s go. However, this means absolutely nothing when compared to the fact that Beerus is a literal God of Destruction and has lived for millions and millions of years.
Now, what about Ultra Instinct Goku vs. Beerus?
This is where things get a tad bit more interesting. In recent years, Goku has begun tapping into Ultra Instinct, a godlike technique that allows the user to separate their consciousness from their body, essentially allowing them to fight in a sort of zen-like state (per Dragon Ball Guru).
For now – let’s be real, this is Dragon Ball, and there will always be another transformation — Ultra Instinct, specifically the “Perfected” or “Mastered” version — appears to be Goku’s most powerful form. Goku has never been stronger. Just ask… well, everyone around him who can’t stop oohing and ahhing.
This version of Goku is said to be even more powerful than some of the Gods of Destruction. So surely this means Goku can finally take on and dethrone Beerus as the universe’s most dangerous and loveable goofball, right?
Well, Goku might be all up in his Ultra Instinct powers now; however, fans have still not seen what Beerus can do. Not really. Akira Toriyama has painstakingly withheld Beerus’ true strength for years now. To put things into perspective — back when Goku and Vegeta achieved forms like Super Saiyan God and Super Saiyan Blue — forms that were considered absolutely top tier and levels above anything fans have seen before, Beerus still slapped both characters around.
Yes, we know Beerus can wipe away existence and destroy universes — side note, there are way too many universe-enders in modern-day fiction — but in terms of mano a mano, fans rarely see Beerus really dig deep and give one single opponent his absolute all. Probably because if that did occur, well, the universe might end. What a dilemma.
But in all seriousness, Beerus still has millions and millions of years of experience under his belt. He has seen things Goku couldn’t possibly even dream of. Even with Goku’s Ultra Instinct, it’s been implied Beerus has other moves to rely on should push come to shove (per Dragon Ball Guru). So, unless the plot absolutely positively demands it, Goku probably won’t be beating Beerus anytime soon. For now, fans can continue to enjoy Beerus as the plot device that keeps driving Vegeta and Goku forward.