Now before I explain this , I really like both of the series, Lets explain feats Durability: Mario, believe me or not, Mario is CRAZY durable, from surviving hits from multi galaxy beings{Bowser who could devour galaxies,
https://www.youtube.com/watch?v=7fYGYljLmV4}to a being who is universal and could devour anti matter and regular matter, and control time and destroy the universe {
https://www.youtube.com/watch?v=SMLkLMTWBGM}, While Goku did fight beerus who is 1/3 universal{take a few punches collided to destroy the universe}, the supreme kai even stated the if the kept fighting, not only the universe, but even beerus and goku themselves, would get destroyed{
https://www.youtube.com/watch?v=xxncbeyLgoE} and when goku fought beerus, he unfortunally lost{for now}.Lastly when Mario fought culex, he didn't lose. Goku was close, but Mario takes this one
Strength: It depends on the type of form. When it comes the strength of ssj3 goku Mario is still in the lead. The reason is that when goku tried to punch beerus in ssj3 form, he destroyed 1/3 of king kai's planet and king kai's planet is ten times more durable then earth or just more durable{
https://www.youtube.com/watch?v=_xYmoaye8uY} 5:10-518. I actually thought goku was stronger until I saw this.{
https://www.youtube.com/watch?v=mnrC7LqI4XQ} 14:33-14:46. When Yoshi ground pounded the boss, he flew a star or constellation. Since Mario is stronger than Yoshi, Mario this part. However, When goku is in ssb mode, goku MIGHT be able to be the strongest considering that he could destroy the whole universe with a few punches. So against ssj3 goku, Mario takes this. However in ssb form, goku might be stronger. However, they cant kill each other with just a few punches
Reaction timing: Mario. To be honest, this one almost changed the results of reaction timing. Goku was near because he could dodge a lot of attacks heading toward him, however, what got me was the fact that Mario could prepare his landing while being launched to planets in other galaxies at speeds Massively FTL{
https://www.youtube.com/watch?v=OViCCavPOkc}{0:17-0:23} However goku could still hit him, just hard to. This stat goes to Mario
Speed: Goku, no need to explain.... :/
Arsenal: Mario, with a lot of power ups, including from RPG games.
Experience: Goku, with his experience with fighting. Mario may have been around longer but not as experienced in terms of fighting.
Intelligence: Mario, he is a professional at a lot of things, while goku maybe be strategized in fighting more than Mario, Mario is the smartest of the 2
Results: Possibly either Mario or Goku, depends on timing, But predictably Mario
Now before you rage I would like to explain for the possibility
Mario: His main trump cards could Reaction timing durability and his arsenal. 1. His Main trump card could be his white tanooki suit, being that without game mechanics, Mario doesn't have to die to keep using it, also in this suit, Mario can use it until his job is done, his only weakness being prier to lava.
2.Mario could reflected some of Goku's kai attacks. Also could dodge some of goku's attacks
3.When Mario fought culex he didn't die or lose to him, and he took attacks from him too, and when goku was fighting beerus, who was 1/3 or fully universal, goku was close to beating him he lost. So out of the 2 this makes Mario more durable.
Now for goku
1.Goku could turn at least turn ssb to defeat Mario
2. Goku is way more experienced when it comes to fighting
3. Also, it basically depends if Mario tries his best, because when he doesn't, he could be easily city level
Now my reason to Mario POSSIBLY winning was because Mario took on powerful foes being able to cause destruction to the universe maybe not even at full strength. Also again, his main trump{with Massively ftl reflexes} card would be his white tanooki suit, which makes Mario very invincible until his mission is complete,just being damaged by lava and being crushed to lava. Also Mario having to die to get the white tanooki are Again game mechanics. However, Iam not saying for one hundred percent, just being predictable. So there you guys go. For both wins very close