Summary
- Goku had the option to undergo the Potential Unleashed ceremony before the Tournament of Power.
- Gohan and Piccolo have both previously unlocked their latent potential in the same way.
- Having his Potential Unleashed could help Goku sur even his True Ultra Instinct and stand a chance against powerful foes like Black Frieza.
It may seem like Goku has reached his peak in Dragon Ball Super, but there's actually at least one power-up option that's still left on the table, thanks to the time crunch before the Tournament of Power. That power-up is, of course, the Potential Unleashed ceremony.
In the original Dragon Ball Z, Gohan undergoes a lengthy ritual with the Elder Kai which unlocks his latent potential, allowing him to go far beyond his limits. This leads to Gohan developing his Ultimate form, a transformation so powerful that he rarely even uses Super Saiyan anymore.
Gohan's Ultimate form eventually evolved into the Gohan Beast form seen in Dragon Ball Super: Super Hero (and the corresponding manga chapters), proving that the Potential Unleashed state has the power to evolve further. Piccolo was also able to use this in the film, but Goku has never made use of this option--though he was once offered the chance.
Goku Could Still Have His Potential Unleashed
In episode #91 of Dragon Ball Super, just before the start of the Tournament of Power, Goku ponders how he'll train to prepare, knowing Vegeta is off in the Hyperbolic Time Chamber. The Elder Kai offers to perform the same ritual he did on Gohan, but Shin stops him, saying that the ritual takes longer than they have before the start of the Tournament of Power. Perhaps surprisingly, Goku seems to be very interested in the idea, but has yet to take him up on the offer since Tournament of Power's ending. It may be that without the pressure of the Tournament, Goku feels he's better off training the old-fashioned way, but it remains an option nonetheless.
It's possible that having his Potential Unleashed would allow Goku to sur even his True Ultra Instinct, the most powerful transformation he currently has access to, if Gohan is any indication. He may even discover a transformation that's completely unique to him, like Gohan and Piccolo did. Given Goku's encounter with Black Frieza in the Dragon Ball Super manga, he's going to need a power even greater than Ultra Instinct to stand a chance, and having his Potential Unleashed could very well accomplish that. Historically, Goku has not been a fan of these kinds of rituals, but he has undergone them before (the ultra divine water, for example), and could be persuaded to do so again under the right circumstances.
Bringing the concept of Potential Unleashed to Goku is a bit of a difficult one, since the form was created specifically to set Gohan apart from his father. On the other hand, after having the concept return for Piccolo in the Super Hero story, it would make sense for Goku to reconsider the idea of undergoing the process himself. It would tie the Super Hero material more closely to what was going on in Super prior to the start of that arc as well. While the idea of Goku undergoing Potential Unleashed will always remain an option, Goku is the kind of guy who would rather do things the hard way, and Dragon Ball Super will likely be better off that way.