Omega Shenron can create life, but their attacks have no effect on Goku ...
Goku has powers beyond immortality, Goku can not die. Goku is everywhere (omnipresent as God). Goku even appears on TV in Japan and appears in movies (Dragon Ball Evolution). - Hollywood.
Goku is among us and is alive and goku can do everything he wants (Almighty)
God = Presence