Ok, so I haven't done my opinion on the analysis, so here it is.
It's fine, could be better, but it's not bad imo.
I liked that they really went in depth with the character histories and their meaning and symbology.
I think Goku is fine for the most part, but the biggest disappointment is how little they actually cover the Heroes stuff. It feels pretty lack luster, especially in comparison to Superman's. I disagree with some things, such as the macrocosm sizes and the hit time skip feat, but overall his analysis was just fine.
Superman's was good and I liked how in depth they went with him, but some problems.
I don't like the idea of him scaling to the Flash, while one could argue he should at least downscale, it's made pretty clear that the main Flashes are faster than he is. Plus Superman has other Immeasurable speed stuff to scale to so scaling to the Flash was not really necessary.
I mentioned the World Forger feat already, this isn't really applicable to Supes' base stats as it was done in the sixth dimension. However, Superman does have some other 2-A to Tier 1 feats I'm surprised Death Battle never even mentioned, like when an emotional Pre Crisis Superman nearly destroyed heaven, to the point the spectre needed to stop him. Or him fighting Jaxxon when he erased all future timelines. Or him defeating an Anti-Life amped Darkseid with the power of hope.
Also the Anti-Matter universe is technically a 2-A feat, but Superman defeated the Anti-Monitor before he could fully absorb it in it's entirety so the validity of it scaling is eh.
So yeah, in terms of high ends, I think Superman beating Goku is somewhat legit, even if I personally think they're not very consistent. A lot of these high ends are treated as Superman at his absolute peak in universe, so they're not scalable to other characters.
Overall, I'd give the analysis a roughly 8/10?
