I'm a rank the matchups by beat to worst( well, the matchups i have any opinion over)
Optimus Prime vs Superman: This one is a Banger of Matchup, not one of my top favourites, but it's certainly really good
Kid Goku vs Luffy: Wow, a matchup for kid goku, that isn't gon. I think it is sold, but i don't think it's a great one for Goku.
Freeza vs thanos: Yeah, i really don't like this matchup at all. To make a simple, this matchup feels like Thanos featuring freeza. It also doesn't help that i think the banter and fight potential is kinda shit in my opinion.
I don't really have strong opinions on the rest of the matchups other than them being good.