its never stated in any opm canon that saitama is the most powerful being. The closest thing to that says he is the being with the most physical strength. He has only physical capabilities. Technically he would be able to beat goku in a fight (assuming goku has no abilities that arent physical, in the case that he does it would be a who hits first situation winning it for goku with his objectively better speed) however anyone that can do anything that ignores physical resistances would absolutely destroy him (examples: ghost rider's hellfire and penant stare, thanos with the reality stone, professor x, Jean Grey at the height of her power)
whoever says Saitama is stronger has obviously never seen Dragon ball. Goku will just scream his lungs out for a few years while getting beat the fuck up until he's somehow magically stronger.
Goku: Now I've reached super saiyan GOD!!!!!!
Saitama: and I've started to take this situation seriously.
(we all know what happens when one punch man takes something seriously)
After thinking about this situation for a few years, I have decided that in a fight between Goku and Saitama, Saitama would win. However, it would take Saitama 2 punches to kill/defeat Goku. And Saitama would be overjoyed to find an opponent who could withstand one of his punches. And Goku would continually come back to life in order to challenge Saitama again.
Saitama: and I've started to take this situation seriously.
(we all know what happens when one punch man takes something seriously)