Goku is much stronger, but Spongebob's broken regeneration wouldn't give him the win. So Goku's two main wincons here are either using hakai or bring Spongebob to the surface so he can be dryed up.
Sure. Goku has much greater stats, power, forms, and combat experience/skills, but SpongeBob has much better abilities, arsenal, and hax's that he can win in many scenarios himself.
Durability: Low Multiverse level (If they can defeat Goku, they should at least have the Durability to Survive a hit from Goku. it's commonly agreed that the first 29999999999 Spongebobs would die and the last one finishes the job.)
Zeno one shots Spongebob, Spongebobs best feat is unravelling a single universe, Zeno erased an entire timeline with multiple macrocosms each with multiple universal sized structures and space times, and he even affected a different timeline in order to erase Infinite Zamasu who became a literal concept from it, ...
Jiren is a protagonist from Dragon Ball Super who is widely regarded as one of the most powerful fighters in the Dragon Ball universe. Many fans consider Jiren to be stronger than Goku based on the exceptional abilities and feats that he demonstrated in the Tournament of Power arc.
The most powerful is Hyperion, and much like Superman, he would end Goku. Hyperion usually hails from another universe and is frequently the most powerful hero around. One version of Hyperion beat every hero and villain on Earth, and another flew through Galactus's head, killing him.
The strongest character COULD be Mr. Krabs. He can take limbs off (but cannot grow them back), he can easily go on the surface (as he is a crab), and he is a very intelligent businessman. He is also INCREDIBLY strong, and was known as "Iron-Abs Krabs" in the Navy.
Super Saiyan 3 Goku at full power has a battle power of 24,000,000,000, 2 billion above Kid Buu's level.
The problem is that this, alongside bringing Spongebob to the surface, get countered because of Bob's insane speed. Even with all the multipliers and benefit of the doubt given, Goku would still be way slower than Bob, meaning he can't capitalize on either of these two to win the fight.
Rimuru might seem powerless, but he can solo Goku and his friends simultaneously. At the start of the series, Rimuru wasn't that powerful. But, slowly, he gains several fascinating magic abilities and unique skills that make him one of the strongest characters in the anime world.
Cell. With the notable distinction of actually killing Goku as opposed to beating him, Cell's defeat of Goku was as swift as his own inevitable loss against Goku's enraged son Gohan.
As the embodiment of all living things in the universe, Truth is an existence that far surpasses Goku's. If he were ever to confront Truth, it would be impossible for him to truly defeat it.
Superhuman Strength: Patrick has been shown to be very physically strong in various episodes, such as lifting up a road and chopping an old boat in half perfectly, but the only instance where he couldn't use his immense strength properly was when he couldn't tear a paper apart in Krusty Krushers.
This crimson sea crab is the owner of the Krusty Krab in Bikini Bottom where he serves as boss to his employees, SpongeBob and Squidward. Mr. Krabs works diligently to prevent his arch nemesis Plankton, who operates the Chum Bucket, from stealing his Krabby Patty Secret Formula.
Enhanced Strength: Spongebob has shown in many episodes to have strength beyond a normal Sea Sponge, including lifting Patrick and Mr. Krabs, and moving heavy objects.
SpongeBob SquarePants is the protagonist of the American animated television series of the same name. Voiced by Tom Kenny, he is characterized by his optimism and childlike attitude.
Using the toonforce not only does Spongebob (SB) destroy 616 thanos. he humiliates him. Even if he's got the full gauntlet with all the stones.
Unlike nearly every character, Jiren is the only antagonist who isn't a villain. He is currently the strongest being Goku's ever fought, as seen in Dragon Ball Super's Tournament of Power. Jiren's existence was a rumor in other universes; he's considered the only mortal that a God of Destruction cannot defeat.
Without a doubt, Pilaf is the weakest opponent Goku has ever faced in the franchise. Even with him and his cronies having advanced mech machinery at their disposal, they can't knock their childish opponent out.
Rune King Thor would obliterate Goku with a full-powered attack if he were to fight seriously. Yet, if these two heroes were to ever meet inside Marvel's universe, it is unlikely they would clash with the intent of killing one another.