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Bernkastel (Umineko) vs. Son Goku
Bernkastel became aware and curious of the Tournament of Power from another universe. To ease her boredom, she decides to enter the tournament and see if she would be entertained somewhat. Son Goku, curious of wanting to test out his strength against the witch, decides to be the first one to tackle her straight on. Who would come out as the victor of this battle?

Location: The Tournament of Power Arena 

Scenario 1
  • Tournament of Power rules is applied, where to win one must knock one another off the ring. They are both in character.
Scenario 2
  • ToP rules no longer apply and both of them are fighting to kill (blood-lusted).
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Scenario 1: Bern intentionally lets herself fall off the ring, creates the miracle of returning to the edge and knocking off Goku at the same time.

Scenario 2: Logically speaking, Goku dies from exhaustion unless DBS > Bern's magical capabilities.

Scenario 1 seems more easily confirmed for Bern, simply because she has the ability to invent miracles, no matter how improbable they are. The chances of Goku winning a battle where the result is not connected to his actual survival are impossibly against him because Bern can legitimately control the odds in her favor through the invention of miracles without any interference from Goku. There's legitimately no way to feasibly counter that type of tactical control, especially without the overall intelligence and prep knowledge beforehand (Wait till the second point before you argue this).

Finally, the big question then comes down to whether or not Bern's magical capabilities trump DBS level hacks. Goku, at his best in the ToP arc so far, competed with Jiren, a guy that straight powered out of a full time loop by sheer force. Depending on the power scaling concepts, Jiren also was a guy that blocked punches from a form that was capable of destroying the fabric of reality in three punches at max power, using only his finger.

So if Ultra Instinct is equal to Jiren or remotely close, that means theoretically, Goku would have a level of raw power that's well beyond universal, considering SSB with x20 Kaioken also got slapped away casually by Jiren. Theoretically meaning, casually above x20 a form already stronger than capable of busting DBZ's universe. Which, somewhat matters because as a series, Dragon Ball has made extensive use of immunity to magical properties depending on raw power. Majin Vegeta telling Babidi to piss off while under mind control, Candy Vegetto, Goku moving faster than Hit skipping time with just a multiplier power up, Zeno erasing an immortal, unkillable Zamasu along with the entire universe, Beerus destroying an incorporeal ghost with just power, Jiren busting out of a time loop with just "his glare", etc.

I see that Bern gets to a pretty ridiculous level in her respect thread on Reddit, but at the same time, her powers seem to be somewhat limited in forms of alteration too. So, if taking into account the potential level of power that can be scaled from DBS and its ever growing ridiculous level of plot holes, it all comes down to whether or not Goku can feasibly resist magical alteration with raw power. Since both series have opposite takes on the matter: Umineko seems to set up magical "gods" that can control everything through Bern and Lambdadelta, and DB literally mocks magic users with raw power.

So yeah, scenario 1 is easily Bern's favor because Goku has character mistakes that the scenario allows Bern to exploit with certain victory. Scenario 2, however, relies on the argument of DBS magic hax vs her feats, which only is a fair argument with power scaling. Without it, Bern casually erases Goku from existence because his power is easily countered by inconsistencies nearly as bad as Kirby-level vulnerability. xD
"What do you call a Vegeta and a Goku? Vegetto sounds alright." 
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