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Due to Goku training with Beerus and Whis, he will soon surpass a few other Gods of Destruction. Since Earth-born Saiyan has broken through power ceilings before, it is safe to say that godhood is only a short time away.
The plucky Saiyan has gone from Kaio-Ken in Dragon Ball Z to Ultra Instinct Sign in Dragon Ball Super. This unprecedented limit-breaking has garnered the attention of the various universes' Gods of Destruction, who at first saw him as a villain and then as a worthy fighter as the Tournament of Power went on.
With his power ever increasing, here are three Gods of Destruction Goku will surpass, and three he never will.
Note 1: Relative to mortal level and god bout standing.
Note 2: This list solely reflects the opinion of the writer.
3 Gods of Destruction Goku will beat
1) Sidra
Sidra’s universe, Universe 9, was the first to be destroyed in the Tournament of Power. Sidra’s fighters have already been surpassed by the Z fighters. Sidra also had his Destruction sphere blocked and redirected by Frieza.
He appears to be at Golden Frieza level. Seeing as Goku has beaten Golden Frieza and is already beyond the galactic tyrant's level, he is already beyond Sidra. Blocking a massive Destruction blast from Beerus in the Dragon Ball Super manga was impressive, but Sidra was swiftly knocked out by Belmod afterward.
2) Iwan
This rather diminutive God of Destruction in Universe 1 looked relieved after hearing that his universe didn't need to compete in the tournament of power. Normally, this would put him on the "cannot surpass" list, except for one major thing. Iwan was quickly eliminated by Quitela in the manga's god bout!
He makes the list because he hasn't had much chance to show off his power. Goku has proven able to train with Whis, who is more powerful than Beerus. Not to mention, he continues to improve upon his skills and isn't satisfied by staying out of a fight!
3) Liquiir
This lupine God of Destruction in Universe 8 isn't anything to sneeze at, but it isn't quite as durable as the others. Though Universe 8 didn't participate in the Tournament of Power, he particiated in a god bout in the manga. He was restrained by Belmond, then Mule, and then almost killed by Heles' arrow. No matter how you slice it, that's not a good showing for the God of Destruction.
Again, Goku has gone up against strong champions like Jiren, Ribrianne, Kefla, and came out on top! For all of Liquiir's arrogance at being better than the other universes, one has to wonder why he had such a poor showing in the god's bout? At least he recognized the Saiyan's potential.
3 gods Goku will never beat
1) Beerus
Despite training with Whis, who is stronger than Beerus, whenever Beerus gives sparring or practical examples, Goku is still knocked flat! Beerus was also one of the last ones standing from the god bout in the manga, he can destroy planets with barely a finger, and is only with our heroes because they are entertaining and keep him happy and fed.
Goku has cracked power ceilings before, however. While it may seem impossible, he usually finds some way to break through the impossible barriers in his way. He may not be at Beerus' level right now, but he could eventually catch up. However, Beerus may already have trained Vegeta in God of Destruction abilities by then. So they may well get a major rematch.
2) Quitela
Quitela may be smaller than Iwan, but he's the opposite of the latter in many ways. Like Beerus, he was among the gods of destruction left standing in the god bout and eliminated Iwan quickly. He also beat Beerus in arm wrestling, which isn't an easy feat. He was also very spiteful and seemed to want to end all the other contestants in the Tournament of Power while he was being erased.
If Goku can't defeat Beerus, then it's doubtful he has any chance against Quitela. From his size to his apparent stamina, speed, and power, it seems like this mouse-like God of Destruction can certainly put his money where his mouth is.
3) Champa
Yes, Champa. To elaborate, Champa is Beerus' twin brother and a powerhouse in his own right. His whole deal is that he is in the same position of power as Beerus, but lacks stamina. He still destroys planets with barely a punch. He even held the advantage over Sidra.
Champa hasn't exactly trained for a while. Even so, Goku would still need to train for years in order to think of exceeding someone in Beerus' league! It probably would not be doable, since Champa is excessively impatient and would try to eliminate threats to his godhood. Particularly if they come from his twin brother's universe.
Conclusion
Goku has a ton of potential to surpass several gods. With Ultra Instinct Sign, and who knows what other transformations, it is clear he will continue to get stronger until he breaks through yet another limit!
