Naturally, this lead to many believing it to be the Super Saiyan Blue Kaioken transformation that was introduced during the Universe 6 vs Universe 7 tournament and that Goku has finally mastered it. Personally I don’t think that’s the case and I certainly hope its not either. Don’t get me wrong here, its a cool transformation and all but given that Kaioken, not matter how you master it, deals a considerable amount of strain to one’s body once used, its not viable in battle, especially in a tournament like this. This leads me to my theory. The first one been that its a new transformation. Yep, I don’t know about you but I’m not particularly fond of Goku getting a new transformation…again. Each time he gets a new transformation now, it actually becomes more and more difficult to gauge his overall strength. Heck, I still can’t figure out just how much stronger SSJB is compared to SSJG. We all just assumed its stronger because the manga showed Goku transform from SSJG to SSJB. Also how can one surpass the powers of the god ki? Its hard to picture it ain’t it. I mean its not out of the question that Toriyama could pull one more Saiyan transformation, calling it the true nirvana state or something like that. I really don’t want this to be another transformation ass pull just to move the plot along but what’s Dragon Ball without new transformations.