Do you account for the two manga arcs?
I personally do not count them in Super Hero. So when they say the Gammas are around Goku/Vegeta level, I take this as they are SSB level. With that said, Orange Piccolo no sold one of those Gammas and rolled him in a single hit. I'd say Piccolo wins with ease.
If you think Super Hero does include all the gains Goku and Vegeta got from the two manga arcs, it's hard to say. But would push me more towards Goku depending on how much mileage he got from training and how much higher Orange Piccolo is than a SSB android that he tanked.