Goku and Saitama Both are overpowered characters in the whole anime universe. I don't think any other anime character reach their level.
Battle IQ In battle IQ I prefer Goku. Because we all saw that Goku can make strategize in Battle but I don't see Saitama to strategise.
IQ Here I think Goku have more Iq than Saitama. I personally think that Saitama doesn't need any because his power is OP.
Techniques Goku has a lot more techniques than Saitama. Saitama has Only punches but Goku has Kamehameha, Instant transmission and more.
Brute Strength Here I prefer Saitama over Goku because after tranformation Goku's strength increases but Saitama normal strength is equal to Super Saiya Blue kayoken 20.
Durability Here I prefer Saitama over Goku because after transformation Goku's strength increases but Saitama's normal strength is equal to Super Saiya Blue kayoken 20.
Reflex Saitama's reflex is insanely great but when Goku achieve Ultra instinct then Goku's reflex is far better than Saitama.
Overall I think Saitama can win against Goku but If Goku achieves Ultra Instinct then it is really hard to say because Saitama has one mode also but Goku get stronger during Fight. Sasuke's win chance: 50 % Naruto Win chance : 50 %