LogFAQs > #975732951

Not only is Luffy ridiculously strong but currently it doesn't matter how strong his opponent is because he can sink them into his cartoon nonsense.
Luffy can literally punch a guy in the head and his fist come out the other side of their head not because Luffy punched them so hard it tore a hole in their head but because he turned them into a cartoon and that was a funny gag that should happen.
He can grab lighting and turn it into a spear not because that makes sense in reality but because it is a thing a cartoon can do.

But that doesn't only apply to other things like Goku's body or the environment but Luffy himself. Even with Goku's strongest punched ever it would just be that Luffy head would stretch out infinitely as Luffy cries in pain before he draws it back to himself like nothing happened.

Also of note is Luffy is basically One Piece version of Jesus now. Literally comes back to life if you kill him.
When he starts healing blind people and making guys with no legs walk we need to watch out.