Alright, here is my feedback on Goku and Naruto.
Goku will go first since he is your PSA.
GokuAAA: No complaints, very smooth, animation looks good, over all is very nice.
Side-titlt: Very good, no issues, animation is great and translates very well with the aaa combo.
Down-tilt: Its alright, nothing bad, but nothing amazing, it is only a tilt attack though.
Up-tilt: Its good, decent damage, and translates well into up smash.
Side-A: Attack is good and the damage is fine however, there really is not much of a difference in knock back whether its fully charged or charaged for a second.
Up-A: No problems.
Down-A: No problems, maybe a little less damage, like 16?
Side-B: I like it. its a nice little move, which I think you got the inspiration from the CON Naruto PSA. But 1/3 of the time it hardly works, the combo ends at the second hit. Animation are fine, and so is the damage.
Down-B: Sorry man, but this attack in just as crummy as the last version. It is fairly hard to land, the animation is not the best, and its not that awarding to land it.
Up-B: Good attack, but as all ways something animation wise seems to be missing. He just disappears then reappears out of no where. Maybe you could have him blinking while teleporting?
B: Its good, to actually do some real damage takes a while, and it has a good charging time. However, he can still ledge guard with it multiple times, and has a few transformation issues I will get into later.
Air-A: Simple attack, which that attack tends to be a Smash Bros Staple, so its fine. But some animation tweaks wouldn't hurt.
Air-Side A: I love this attack, because I love to spike
it very nice, and I like that it has a sweet spot.
Air-Down A: I like it, hit box kinda comes out early, and it seems to be able to spike but its pretty hard.
Air-up A: I like the attack, but it comes out to fast. In air you could use it like four times, adding up 40 damage.
Air-other side A: No complaints.
Air-Side B: I like the attack , but I would also like to be able to use Up-B after it, if anything it would be similar to Luigi's case.
Now here comes the other parts.
Transformations
Kioken: The GFX dont look so great. He seems more like he is on fire above anything else. Also when it comes to attacks, there really is not much of a change in knock back. Like the Kamehameha, its 10 more damage, but not more knock back. Which kinda makes Kioken kinda useless.
Super Sayian: Exact case with SS mode. He doesn't seem so different. The attacks dont so a crazy amount of more damage, or knock back. And it almost seems like SS and Kioken are nearly the same thing. Also the GFX for SS when charging attacks looks kinda cheap.
Sound: Nothing to really complain about, his voice is very good, all ways glad you went with the American voice. The japanese voice in this case, was not the best. How ever one thing that did bother me was SS transformation. Why no screaming or something going on? He yells Kioken yet his SS transformation is nothing, feels kinda bland.
Animation: Your getting way better. Some of my favorites were the SS run and side tilt. But, you still have a few animations to fix. Like the walking animations are old, and I know you can do way better.
Final Smashes: I honestly hate them. They are way to fast. And really kills the buzz. I hope you tend to this.
So over all I give your Goku 8/10. You can see you worked hard on him. He is also a new stepping stone with his transformations, and I hope to see other projects attempt this. And with that said, Im gonna keep playing as Naruto to give more feed back.