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This is Merus fighting seriously, but still not using his full Angel power (like he did against Moro when he was just using his staff.)

This is current MUI Goku (from Moro arc).

Goku.

If it's just the power level we've seen of Merus, then Goku wins. Both have MUI but Goku was showing a lot more power.

Course Merus at full angel power would no doubtly be grealy above MUI Goku.

Merus was roughly equal to moro73 without angelic Power, Goku literally went Neo vs Agent Smith on him. Goku easily