Tsuna should win. While Goku surpasses him in some stats (durability, raw strength) Tsuna is faster EOS by a margin too much to ignore, combined with greater hax such as dying will ice and Petrification. Granted, those attacks are not as fast as Tsuna himself and may be avoidable to Goku but his x burner and burning axle punches would connect and with continuous use he could put Goku down. If he has the Shimon Ring of Earth then it would be even more in his favor.
I think he is moon level DC but I doubt he has moon level durability. He has some techniques that pretty much ignore durability but i question if they are fast enough. I think his punches are potent enough to harm Goku. He punched Torikabuto through a skyscraper that was reinforced to be 20x as durable as normal steel frame towers. Would it kill Goku? No but with continuous blows on that level with his superior speed I think he could wear down Goku while avoiding damage himself.
Honestly no. But they are a lot more focused. I think they could do damage just not very much. With hundreds of them and maybe a few xx burner blasts which are town level, he could do some damage. Question though, did Enma give him his Ring of earth in the final battle or was that against Daemon? I think it was against Dasmon. If Tsuna has that ring too I think it increases his odds of winning. Damage obviously isn't his best bet against Goku even if it can work eventually.