Ichigo KurosakivsGoku

Ichigo is one of the most powerful characters in anime, but Goku exists at a scale that the Bleach universe simply doesn't reach. At his peak, Ichigo in True Bankai form with his merged Hollow powers was threatening to Yhwach — the Soul King's son who could alter the future itself. Ichigo's spiritual pressure is so dense that it exists on a different plane from normal fighters, making him invisible to weaker beings.

But Dragon Ball's power scaling has reached universal and multiversal levels. Goku's clash with Beerus in base Super Saiyan God form nearly destroyed Universe 7. Since then, he's achieved Super Saiyan Blue, Ultra Instinct Sign, and Mastered Ultra Instinct — each exponentially more powerful. Current Goku fights beings whose power dwarfs what Beerus showed in that initial clash.

Ichigo's Getsuga Tensho at maximum power can cut through dimensional barriers and threaten city-to-country-level areas. Goku's Kamehameha at current levels threatens entire universes. The scaling gap is simply too large. Ichigo's speed, while impressive (FTL by the later arcs), is outmatched by Goku, who was FTL back in the Frieza Saga and has gotten immeasurably faster since.

The one interesting wrinkle is that Ichigo's spiritual pressure operates on metaphysical rules that might not interact normally with ki. If spiritual pressure functions like a separate power system that can't simply be overpowered by raw energy, Ichigo might have exotic advantages. But in a straight fight using composite physics, Goku's advantages are overwhelming.