Raw strength/Training : Goku wins, Goku did more training then Sailor Moon and he is a universe level threat without being in possession of any artifact unlike Sailor.
Artifacts/Weapons: Sailor wins, Sailor Moon has many artifacts and weapons with her, and she use them with excellency.
Goku is a universal level threat, as it was confirmed in Dragon ball. But, we have to keep this in mind, he's still growing to be stronger as he mastered Ultra Insinct.
Sailor Moon is a celestial being, her essence, is life and existence itself. She is the universe and all things that live in it. Hope, Love, Existence, Life, that is her very being. That is why she became "Sailor Cosmos."
Winner is Sailor Moon, as she is a celestial being, and Goku is a mortal. Sailor Moon is the universe given a living physical form, unless Goku can destroy the very concept of life, he has nothing that can kill Usagi.