Papasmurf said:
Goku would obviously be the more tired of the two since he just finished his match, but I don't think it's out of the question that Kuririn was weakened as well. Tambourine took him to be such a joke that he crumpled his entry form saying he was shocked a weakling like this made it to the tournament at all, and he doesn't even offer the same disrespect to someone like Giran later.
Well, Tambourine said that in the spaceship, when pasting the pages on the wall, before he even fought Cymbal.
Roshi's statement about Tambourine being able to kill Kuririn loses effect if it's only referring to a Kuririn weaker than Giran, don't you think?