It'll depend on Gurd's psychic powers imo. Guard could stop time and go cut off Goku's tail, but assuming no tail cutting here, I'd probably still give it to Gurd tbh. I have them in the same tier of power, but if Gurd was able to stop 11k+ Gohan and Krillin from moving, perhaps he'd be able to do the same to Oozaru Goku, despite being a much larger mass.