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The main purpose of this forum is to discuss how to properly index the statistics of characters from a wide variety of different fictional franchises.
When the profile says "can ignore durability with RTZ"
It's basically saying "having a higher durability won't stop RTZ from effecting you unless you're acasual or something".
Basically, it can't HURT someone, but having high durability also won't stop it from setting you back to zero or doing some funky hax on you.
In the case of Goku, no, if he gets hit by RTZ he isn't going to drop dead or anything, but on the opposite end of things he's still not going to be able to take action as he lacks the proper resistances.
The only time RTZ is useful in regards to offense is if GER himself can harm the opponent in some way, in which RTZ makes it drastically worse, see the death loop for example.
In response to "lowering durability", he can, but only to a previous state, using Goku as an example, if Goku transformed or powered up to raise his stats, RTZ can revert him back to before he did that, putting him back to his base durability, but it can't do something like make Goku's durability human level unless it was at that level previously within that situation.