Do we count as Ness's body just lying around somewhere so he can get his Type 6 immortality to kick in?
Also, it was decided of far above baseline is Goku? as far as I know, you need to be 5x to Oneshot someone of the same tier in the universal scale, and even if Goku is in the 5x to One shot, Ness can pull his shields so Goku's damage get reduced to 2.5, and then he can just keep layering his shields so Goku's damage get every time more minimized, and considering that Ness is a suportive character, I'm sure he will start by getting himself covered to recive the less damage possible.
And I still want to know if Giygas is considered above baseline aswell, since he's considered the Universal destroyer, and the fact that he would have destroyed the universe easily if he wasn't dumb, could say that he's also a little stronger then baseline, even more if we considered that when he was inside the Devi'ls Machine, he was still capable of tanking hits from Ness, so Ness tanking hits from him in his stronger form can in fact be considered as taking hits from a stronger being.
Other thing that I wanted to brought up is that PK Flash gets it effectiveness depending in how resistant is the enemy against Flash attacks. If the enemy doesn't have resistance against it, than the chance for Flash to hit is 99%, and it is an attack that covers all the area, so I don't see Goku dodging that.
And if Ness's immortality is in play, even if Goku kills his robot body, Ness can reapear in his normal body fully recovered again, while Goku would be already drain out of energy. And the fact that Ness is both Omnipresence and Omnicient, means he can completly snipe Goku from places he would't be able to predict, even more considering the fact that all of Ness's attacks cover all the area of battle.
Also pills. And Paralysis. And pills.