EZA Namek Goku and Full Power Frieza DEF Calcs
I was a little worried at a glance, but these two do seem like they'll be fairly potent units!
Let's start with Goku. Assuming he's rainbowed, on a 200% team (not 220% until it's more common), no support, skill orbs, domain boost, or anything of the sort, Goku starts the fight with a measly 210,750 DEF. After taking the 3 hits to build up his passive, that rises to 335,092 DEF. With guard and 50% damage reduction we're gonna hope that's enough for turn 1, because as you know, his defensive value comes from stacking, so let's go.
A single Super Attack will boost Goku's defense to 502,638, a gain of 167,546 per Super Attack performed. Given that Goku has a guaranteed additional built in for 4 turns after taking an attack, and will be built for full additionals hopefully, triple supering shouldn't be too hard to accomplish. In this case, a triple Super brings Goku to 837,730. Or more simply, a triple super offers Goku about half a million defense.
So gaining half a million each turn is pretty good on its own, but every other turn he has the potential to gain more. Since his guaranteed additional super works for 4 turns after receiving an attack, and he has another in slot 2 or 3, you can potentially quadruple super every other turn. Assuming you triple super the first turn and quadruple super the next, Goku ends his second appearance with 1,507,914 DEF.
Keep in mind that this is with a weaker leader skill than he could have, since he's on Tag Goku + Vegeta's leader skill, and doesn't account for a BIG thing he'll have access to. The PHY Trio. Going on their team can boost that second appearance defense all the way to 2,281,977, which is nothing to sneeze at.
Now for Frieza. I thought he'd look less impressive, with only 1 turn of guard and stacking slower, but I was pleasantly surprised.
Frieza starts at 399,543 DEF with his turn 1 passive, which will rise to 599,314 once he receives an attack OR Ultra supers, since both have the same impact individually. With both, he'll be at 898,971. This is his turn 1, where he'll have guard and between 50% to 70% damage reduction. This will be what he starts the next turn with, but for the remainder of this turn his defense will be even higher. Because his 12 ki doesn't stack defense, but does give it a 1 turn raise. Double supering will raise you to 1,078,765, and triple supering will end off with 1,258,559.
A second ultra Super will boost Frieza to 1,198,628, 1,378,422 with an additional and so on.
Now here's the thing. Once you hit turn 6, Frieza loses a LOT of defense. If you get 3 ultra supers, Frieza will start his 4th appearance with only 998,857 DEF, barely any better than he was at the start of his 2nd appearance. It's still pretty good, but he can definitely get caught by some big name supers right there.
Good god we're in an era where a million defense and 70% damage reduction isn't immortality... how time flies...
Anyways yeah, both units are set up to be pretty damn good defensively. Much like they were at launch, Frieza is a menace for blitzing events while Goku gets insane in long games