This isn't Goku vs Freeza. This is a Saiyan character vs an Icer character (we cal them Icers. Or Changelings or Icejin, fans use these for Freeza's race since Toriyama never decided to name it).
Ok, let's say on one side, the Saiyan is trained by the likes of Mirai Trunks and Gohan, and the Icer by Cooler and Cell to learn techniques and strategies and whatnot (no IT). Now say by the end of the training their Base Power Levels are roughly equal. The Saiyan has learned and can transform up to Super Saiyan 3, while the Icer can achieve the equivalent form of the 100% Final Form. Now, with that and starting at their Base States, ultimately which one would win in an all-out conflict?