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Well it’s more like for Goku is experience. MUI Goku > Beast Gohan in the beginning but the moment Gohan went full power is when he started to slowly catch up until he surpassed himCool so Goku and Gohan both went all out and were roughly on par with each other, Gohan having an edge in power and speed, Goku having an edge in skill and agility. They're equals.