This is the same Jump scan source which said that Goku will go Super Saiyan God in 104 therefore it is legit! See here:
The form is speculated to be stronger and even faster than the previous Blue form. This may be something equivalent to the perfect God form obtained in the Manga which is said to absorb all the Ki of the God form and use it with full efficiency!
Translation:
Well Well Well…Look who is here! We finally have something we have been waiting for for a long time now! Goku’s new form! The Warrior with his silver eyes! Damn, he looks Dope! Not a long ago we got the Jump scans for Goku’s new form visual, a front-facing visual to be specific.
He looks angry and confident at the same time. His shirt is ripped apart which may make us safely assume there is a lot of intense fight that is on its way. It does seem he has the Blue aura but a better version of it. Here are a complete analysis and all the things we know about this form to date.
Other Proofs what we have till now:
All the theories and leaks I posted are right so far, so I am going to show you the proofs that we will get a new form, I will take references from Manga too though the story of Manga lacks behind the Anime, it has already given a new form to Goku, which I will be going to refer to in this article. And also discuss the leaks we have so far regarding the new form!
Proof 1 :
This is from the Manga here, Goku absorbs all the Blue Kai inside himself, thereby rivaling the power of merged Zamasu
Proof 2:
Dragon Ball is giving us really big twists almost every day! Since the last episode, there is so much information that is out already. If it is to hype up the excitement then things are going pretty smooth!
Another day another LEAK! Dragon Ball Super Tournament of Power has hinted at Goku’s New Transformation via Twitter leaks from Toshio and recently Valentine Day chocolates from Dragon Ball Super that shows Goku with red hair but in the style of Super Saiyan, except red.
Is this the rumored Limit Breaker Goku? Also, Universe 6 Namekians have been revealed! Dragon Ball Super Episode 103 – 104 scans reveal Hit and Goku team up vs Universe 11.
Goku’s New Transformation may have leaked based on NEW Merchandise! IS THIS Limit Breaker Goku? Is this True God Goku? Is this Ultra Super Saiyan God? What is this? Could be the BIGGEST DRAGON BALL SUPER LEAK!
If we see the last transformation that the Saiyans received was the SSJ rose, It was attained by black Goku, well, basically a Saiyan, that form too was leaked by none other than some playing cards like a Dragon Ball Super Cookie. See this below:
Fans are saying it could be just a color balance that is making the form look red, but if you look closely it is just his hair which is of that reddish-brown color while his arms are just his normal arms.
So what about Goku’s poster that was released a while ago, that might just be some misdirection or an intermediate form of Goku before he reaches his Final Limit X Breaker form. Of course, these are just speculations, please comment below what do you guys think of the leak? is it fake and mere hype up or could this be a thing?
Proof 3 :
Did one of the staff members at Dragon Ball Super just accidentally confirmed that Goku is getting a new form? Goku’s new form was hinted in a poster and in magazine scans;
To make things complicated Toshio later replies “I’m sorry my English is not good, I’d like a new form, it means that. I’m still studying English. Please forgive me”. Was does this mean? We break it down! Here is the proof for that:
The New form Goku, How powerful is the new form Goku?
This cannot be confirmed yet but we can take references from the Manga, it was as powerful as merged Zamasu, and fought toe to toe with him!
He is already in this blue form and now surpassing that will be really a joy to see. Lets see how many gods can Goku scare out! We all saw what happened when Goku reached his full power in his match against universe 9. We could all see how the gods were amazed when that happened. But definitely it will be Stronger or toe to toe with Beerus’s power.
This can be said because Super Saiyan Blue is stronger than the Super Saiyan God and Super Saiyan Blue with Kaio Ken is even stronger so Goku is already close to Beerus like somewhat 80% of his power, therefore NEW FORM WILL BE AS STRONG AS BEERUS.
And if Jiren is the mortal who is stronger than the God of Destruction ( That god of destruction is Stronger than Beerus) of his universe then Goku will definitely surpass him to beat him!