(Continuing from my previous answer so i don't type up an unreadable wall)
Goku vs Garou is a bit tricky. Imo Garou wins in a skill/technique only match, while Goku wins in terms of pure skill feat discussion.
Martial arts in OPM are far more OP than in Dragon Ball. While in dragon ball they are more or less real world martial arts with some flashy skill feats sprinkled that's about it in practicity. OPM has stuff like redirecting all kinds of attacks/energy blasts/exposions stronger than the user, returning attacks back 2 fold, drastically amping themselves with breathing techniques(Dragon ball also has amps, but they require Ki manip techniques, like Kaioken) , body control that uses your effin heartbeats to create powerful shockwaves that bypass attack reflection. Creating sharp bladed wind shockwaves that travel pretty much instantly by hand motions and joint rotation, and that's not getting on pure dura neg stuff like Fa Jin and RASRF.
But... if we go purely by their skill feats and how hard they are to master in verse. We have a young Goku using a precary version of the kamehameha from seeing his master use it once, said master gets freaked out, since this technique requires like a hundred years to master for a guy like himself. Meanwhile, WSRSF is a very impressive martial art, being the world's strongest defensive/counter based martial arts created by who's arguably the greatest martial artist to have ever lived, but apparently it's something that can be taught and learned at least on a basic level by anyone who's willing to put in effort. Sure, we never see another disciple reach Garou or Bang's level, but Orochi manages to copy it instantly without any problem. Meanwhile even after practicing for years Garou can't quite catch up to Bang until reaching his monster form. (you can say however that his technique mimicry and learning have gotten much better after he becomes a monster.)
Other than that Garou has a pretty good skill chain of beating other superhumanly skilled martial masters. (Wich is a problem in OPM, since a lot of the people Garou fights that isn't Bang really don't have that many skill feats, as OPM is not as nearly martial arts focused as the OG DB and GoH.) More experience. (He's legit old enough to be Garou's father.) Can learn techniques that people have been trying to learn for billions of years (like Ultra instinct.) has Analytical prediction bordering on precog that lets him predict teleportation on people comparable to him in skill and speed, and eventually Hit's time skipping (wich coouuldd be argued as him reacting to infinite speed if that wasn't beyond ridiculous). and likely much more, since i'm not really that qualified to talk about Goku. If i had to gauge their techniques it would be
Garou wins in Reactive evolution(Grew as much as he did on the span of a few days.) and technical mastery(learned more martials and even came up with a few of his own) while Goku wins in analytical precog(way better than Manga Garou, close fight but still wins vs webcomic), Instinctive reactions (Through ultra instinct, while Garou can fight while sleeping at the cost of muscle cordination ultra instinct has much better direct dodging feats),Experience (is much older and fought a more diverse array of martial artists and versatile enemies) and difficulty of techniques learned(while nowhere near as effective, he learned some stuff no other guy like him could in eras).
Technique mimicry is a toss up, Garou can learn, but there's a limit to how much he can master a technique just by copying. Goku can copy stuff but it's not really that much in character or used as effectively, but he has snatched some really hard to master stuff.
