Hmmm, the staff makes this more interesting.
I'd just like to point a counter (I must admit I am kinda a Guts fanboy here) to some of @Monarch's points:
Durability: True, Guts' durability is way lower than Goku's AP, but the Berserker Armor guarantees that, unless Goku blows his head off or does such outrageous damage that it kills Guts instantly, he'll go through it. I'm not denying the AP advantage though, just pointing this out.
Intelligence: I say that Goku being a battle genius is a bit... Too much? Sorry if I sound arrogant or anything, but Goku's intelligence is basically normal, even a bit naïve, with the difference that he is really good at martial arts. Guts' intellect is quite above normal, and while he is outmatched by Goku in hand-to-hand combat, Goku simply lacks the pragmatic mindset that Guts has. Guts isn't above - in fact, he is likely - to use underhanded tactics in order to beat a foe stronger than he is. He is willing to hurt himself only to get a surprise strike, he is really good at adapting to sitautions that go from bad to worse and quite a bit of scientific - even though basic - knowledge to help him in the middle of battle. Goku gets close, and Guts notices that he is stronger, and has longer range with his staff? Mini-bombs. They are both trying to outmatch eachother in a sword-staff clash? Guts takes the opportunity to fire his arm-cannon at Goku's gut. Guts is on the ground, close to Goku, and he is about to deliver a finishing blow? Guts slices his hands off.
Stamina: Guts is... An interesting case. His stamina is finite, but even if it ends - which is unlikely, considering how outrageous it is - the Berserker Armor will force him to continue fighting. His body will literally tear itself to shreds before Guts stops fighting.
However, while I do not change my vote, you managed to convince me that Guts will have a hell of a time trying to beat Goku.