I think it would be very difficult for Luffy to overcome the automatic defenses of Goku's body even with his denial of durability since he has the barriers of auras, barriers, his automatic defense, high-level instinctive reaction, telekinesis, paralysis, BFR, attacks aerials, creation of illusions, the giant of light, BFR, Luffy could not know how strong Goku is thanks to his resistance to information analysis, also the red roc would not be as effective thanks to the fact that Goku can withstand high levels of temperature, Also the fact that Goku has a very broken analytical prediction but Luffy along with his precognition, type 8 immortality, regeneration, resurrection and resistance to forceful attacks makes things a little more difficult.