AP and Dura: Acno not only scales to a higher feat but also has a superior scaling chain.
Skill: Debatable, Acno has far more years of experience then this version of Goku and can fight toe to toe with Natsu, so they should be comparable.
Acno has way better range in his Dragon Form, which he will likely resort to if Goku tries to fly and keep his distance or if he gets overwhelmed in CQC, and has much better ranged attacks and overwhelmingly better AoE.
IMO Acnologia takes this 6/10, they're comparable in most ways but Acno just edges out with his Dragon forms range.
Acnologia FRA. Only because of his dragon form, if it was only Human Acnologia I'd vote for Goku but his Dragon form has good range which I dont see Goku overcoming. Although I dont think this Dragon Acno has any range thats comparable to his eternal flare since thats a much stronger key.