All stats equal. Battle of skills and wits.
Beerus handily. While Goku is probably the more skilled martial artist, he really has no answer to Beerus's limited use of UI. Beerus was able to finesse 9 GoDs at once and even then they struggled to even land a single hit. Beerus should have even less problems doing this with Goku, plus he can neg any Ki attack using Hakai.
Literally no way of knowing. Find it hard to believe Beerus is lacking in technical skill having been the reigning GoD for hundreds of millions of years and part of the way to mastering Ultra Instinct.
We also have seen Beerus use pressure points. So he clearly is a highly technical fighter.
@shuragam: That's not it all. Manga Beerus thought he couldn't erase Immortal Zamasu yet MSSB Goku uses the same Hakai and nigh erases him until he goes for Mai by warping through the space and grabbing her. It only shows Goku can master techniques rather easily and perfect it. He can do the same to Beerus plus he has MUI advantage and Mafuba too in case Beerus tries to seal him or BFR him away he can do the same and the thing is that Mafuba works even on certain beings beyond your level and it's an equal stats. He's better at H2H overall.
@shuragam: That's not it all. Manga Beerus thought he couldn't erase Immortal Zamasu yet MSSB Goku uses the same Hakai and nigh erases him until he opted for Mai by warping through the space and grab her. It only shows Goku can master techniques rather easily and perfect it. He can do the same to Beerus plus he has MUI advantage and Mafuba too in case Beerus tries to seal him and BFR he can do the same and the thing is that Mafuba works even on certain beings beyond your level and it's an equal stats. He's better at H2H overall.
OP didn't say if this were anime or manga counterparts. Beerus doesn't need to be on his limits to use UI, Goku does. If this is anime Beerus has UI controlled and a mastered Hakai to counter Goku. If this is manga, the match will be tougher for Beerus since Goku also has the Hakai, but Beerus still can use UI at will (in both cases Beerus's H2H will get better than Goku's because of UI). Honestly, I don't see Goku winning this.
@shuragam: How is Beerus's imperfect UI going to counter Goku's Mastered one? Where both his offense and defense work without needing to think, it's portayed being way beyond the UI we know. And we are talking about a fully healed Goku not the tournament one who was already very tired and torned apart by Jiren and many. I perfectly see Goku winning this in 6 or 7/10 cases.
@thedeathstar: That is IF Goku goes to MUI (then he wins,yes). It's not like Goku can abuse MUI, like Beerus can with incomplete UI. The chances are much higher to Beerus than they are to Goku. Plus, it's equalized stats, Goku only went MUI during ToP because he was pushed to it by Jiren, whom was much stronger than him. I'd say Beerus takes it 9/10 times with that 1/10 being the one time Goku gets MUI.
@shuragam: He doesn't need to abuse it. He can start with MUI right from the start in the battle if we are talking about the pinnacle of their skills like the OP mentioned. Also, Goku went UI not MUI by getting pushed. He only mastered UI further with Jiren. We aren't even taking account of his Kaioken and Zenkais which can make the battle unfair.
Beeeus has waaaaaay more experience , so I'm pretty sure he's got some extreme hax when he's serious . He also has Hakai , which is a one-hit kill (different than the type Toppo uses) .
Goku was a fighting genius in DB and DBZ , but has been dumbed down in Super. His fighting ability is inconsistent at best. Sometimes , he pulls out moves that can ring-out a beast like Beerus , but other times , he is way too dumb . For example , it took him a long time to figure something as simple as that physical attacks can't hurt the Bear guy from U6 , and that he would have to win by ring out . Vegeta had to tell him something that even a regular guy can figure out .
Beerus wins .
@thedeathstar: OP didn't mention anything about Goku starting with MUI. Zenkais and Kaioken are useless since stats are locked equal. Beerus has eons of experience beyond Goku, plus he can tap into UI at will and can combine it with Hakai hax. Goku has not enough versatilty in his base to keep up with Beerus's hax.
Also, Goku went UI not MUI by getting pushed. He only mastered UI further with Jiren.
Yes he did. He was getting bombarded by Jiren's attacks and was about to be eliminated before his body started attacking on it's own.
MUI is the only chance Goku has, and it is extremely unlikely for him to get it from fighting someone with equal stats as him.
@shuragam: Eons of experience and still couldn't master MUI? Again my point stands since it says skills. MUI is both a state and a powerup (with equal stats Beerus doesn't have any chance considering what it could do with someone powerful). He can start with it no problem since MUI is his prime skill set. You can still be pushed with equal stats due to difference in fighting style and techniques but that's not the case if it's them starting with their prime skill set that is basically UI Beerus vs MUI Goku. Also Anime wise Beerus hasn't even shown UI.
OP needs to be more clear though since it's confusing.
@thedeathstar: Anime doesn't show UI Beerus, but Whis states about Beerus having UI. If Goku starts with MUI there's no reason to debate as MUI Goku would wreck Beerus, however Goku loses under any other circunstances in this scenario. Base Goku or UI omen Goku Vs Base Beerus or UI omen Beerus => Beerus still has Hakai hax over Goku.
On paper Beerus should be enormously more skilled and experienced. Millions of years is no joke.
At the same time though, Beerus also takes multi-century long naps and doesn't seem to actually be active for very long between naps. When he is active he also has more of an interest in finding tasty food and bullying the weak inhabitants of the universe rather than actually fighting. Basically, Beerus is incredibly lazy. He doesn't seem to have leveraged his immense lifespan very well if a 50 something year old mortal can master a technique Beerus has been trying to achieve for millennia.
It took Goku a single tournament to master something Beerus has been working on since humans were still monkeys. Just try and put that in perspective.
I'm gonna go with Beerus. If we go by manga feats he's easily more skilled when it comes to martial arts. He took on several GoD's while practicing his imperfect UI that he entered on command. He's the best GoD and I don't think he's walling them with raw physical stats.
Its a closer fight than people want to say it is though.
Its not as simple as "Hakai and then GG". Goku has things like instant transmission, solar flare, destructo disks, ki mines etc. which will make a fight spicy.
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