Think of this as Luffy was increased to their level.
Why they didn't kill Hercule with their pure aura is beyond me. I just tell myself you don't always need to make a big BOOM to be powerful.
Base Goku was stronger than Base Luffy but I think current Base Luffy would beat Base Goku (I'm referring to end of DBZ Goku and only in this scenario).
Luffy got stronger in the crossover as his Elephant Gatling Gun was equal to SSJ1 Goku fully charged Kamehameha in the beginning of the special and near the end an Elephant Gun was equal to SSJ1 Goku's fully charged Kamehameha (again Luffy has gotten way stronger since the Punk Hazard arc).
And Luffy was able to damage Akami, who had the combined power of: Ultimate Gohan, Hercule, God Usopp(having this power should make him multiversal tbh), Piccolo, Sunny, Sanji, Brook, Franky w/cola, Coco, SSJ1 Gotenks (which was stated equal if not stronger than SSJ3 Goku at the time) and combined attacks from Toriko, Goku and Luffy (Akami has this "whatever doesn't kill me only makes me stronger" thing going on, so after taking attacks it got stronger if it didn't immediately die).
We didn't see Gear 4 because of when the crossover took place but it should be immensely powerful.
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