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This is all true because of the law of the powers given to Sailor Moon, but you must remember that Goku is written as Taskmaster on crack. No one beats Goku because whatever god level ability you put him up against he learns. Goku himself will become Super Saiyan Sailor Goku Blue Ultra Instinct

Both of y'all wrong: it's a classic case of unstoppable force (Goku) and immovable object (Sailor Moon.) SM beats Goku mostly, until Goku learns the technique and almost beats SM, who discovers a previously unknown level of the Power of Love, and the cycle repeats

“Go Gaia” ah, a fellow user who has also been around since before the domain switch. Did you ever get yourself the OMG or AFK hats?