^ Yes, I agree with you here. There's something more into the game.
In any case, I believe any scenario without Goku winning is not a good scenario. Really, not to be a fanboy or anything, Goku has lost before, but this is different: you build up for a year what it will be his ultimate form, something that cannot be beaten, then you tell us that Dragon Ball is ending with a big final fight, in which, just at the end, Goku is going to MASTER said ultimate form.
And yet he loses? Again? Dafuq.
This is just bad storytelling.
I knew that Freeza was still there, so I was expecting shit to happen from AT and Toei, but this?
"Oh yes, Goku mastered the ****ing Ultra Instinct that not even the Gods of Destruction have, but you know what, well he falls and loses. Bye".
Even if it is from a cheap shot or not a clean-cut loss, with MUI we should be at a level of power at which things like this should not happen anymore.
Sometimes the hero not winning is good, but sometimes is utterly not. IMHO, this case is the latter and it really ruins and makes meaningless all they have done so far.