Goku versus Naruto

Luffy vs Goku vs Naruto

i am also for son-goku, because those are completely different worlds between dragonball, one piece and naruto ^^
- son-goku protects the whole universe
- naruto his village or the ninja world after madara declared the 4th or 5th great ninja war
- and luffy protects his ship, his friends and he fights for some cities (if that's not the case, please say, I don't really have much idea in one piece ^^)

you have to say that the 3 are quite stupid, but are very strategic in battles. you can see that e.g. with son-goku in the fight against freezer and against baby vegeta when he became four times super saiyan.
naruto is also more of a combat strategist what you see in the fight against pain, for example. In the hermit mode he could surprise Son-Goku and Luffy with his blows, because he can easily miss his target because he uses the power of nature to form chakra around his fist. nevertheless i think that son-goku naruto wouldn’t even let him touch if he’s smart and doesn’t underestimate his opponent, what happens to him sometimes ^^
Unfortunately, I can't say much about Luffy, because I don't know very much about it either: /

I'll write down a few key points here, which is why I think the son-goku is clearly the best:
1. Son-Goku can move even faster than light and he can protect himself very quickly from enemy attacks and teleport himself
2. With his current teleportation he can start quick surprise attacks such as his warp kamehame-ha
3. He has huge powers, because he was able to fire muscular people out of the fighting ring with a snap of his finger at Dragonball and he wasn't even grown up and couldn't turn into any kind of super saiyan. and luffy and naruto are people (jinchuuriki and rubber man) who are not even muscular. (now for comparison)
4. Son-Goku can fire large and many energy beams and balls of energy with his ki. a kamehame-ha can destroy the whole planet (fight against cooler than son-goku destroyed the moon and he fired cooler with his kamehame-ha into the sun, which also destroyed the sun and in the fight against cell as son-goku for his warp kamehame-ha gathered energy and everyone thought he wanted to destroy cell with the planet).
5. Son-Goku has a lot of perseverance and determination, which helps him to win not to give up, but to keep fighting (but all 3 have this in common).
6. Son-Goku can transform himself into a super saiyan 1, 2, 3 and 4 which gives him great strength, speed and energy (ki).

so, that's it for now, I can't think of more ^^