Ik it's more likely for goku to win, but most of his forms were achieved with his friends, I don't wanna start an argument (there probably will be one) but I wanna know from the manga readers, can goku use TUI on command? Or is it the power of frindship that fuels goku into this form? We should understand the difference between these 2 going at it by themselves with no friends to give pep talks, memory wise is fair, but another thing I wanna point out is that saitama could defedently be stronger than goku at least physically, but goku's strength is different as I mentioned above, with that being said I believe if one of them came out on top, both would probably say "GG", since both of them are into fighting and they would only have beef to eat.
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