I have already explained it in my big post. Goku only has round eyes in his resting self. Trunks commented how Goku's eyes had changed when he was about to power up which makes the point of M8 Goku ~ 10 days wait/warming up Goku vs Cell. He has different eyes in his powered up state than his 10 days/M8 self. That's all.dario03 wrote:Since looking at this thread I turned on M8 and skimmed through it and I honestly don't see any difference in Goku's appereance once he recieves all the energy from everybody. To me he looks the same as he did when he first transformed and had the serious look and all the other times that he had the serious look. Is there also a actual difference that you see while he has the serious look or is it just when he has the rounded eyes (since he only shows rounded eyes when not fighting against Cell during the Cell games)Undertaker wrote:Good point about the aura. Although, M8 Goku has those calm eyes in M8 because he is the same from the 10 days wait in his resting self while he had his Cell Games features in the end because he became stronger than a FPSSjin IMO. Yeah, the aura proves a lot. M9 Gohan had his aura when he fought Bojack's gang.dario03 wrote:I think the lack of Aura for most of the fight is a better point. Against Cell he has the aura at various points but against Broly its just when he first transforms and when he gets energy from the others. The difference in the eyes just seem like expressions to me. When Goku is actually fighting in M8 he usually has the serious look in his eyes, he even does when he first transforms. He has the rounded eyes when he is talking which he usually did in a calm/joking manner even though Broly was trying to kill him. However near the end before they give Goku power, Goku is talking serious and has the serious look in his eyes. But he seemed serious during the entire Cell fight (post warm up, at least in Kai). And the rounded eyed expression was the same expression that he had when he quit in his fight against Cell and lost the Aura.
We know M8 egeta and Trunks are just 1st Post and the ones who beat Semi Perfect Cell. M8 Piccolo is weaker than them whike Anime Piccolo in the Cell Games is stronger than 1st Post Vegeta and Trunks. Vegeta, Trunks and Piccolo are already weaker. Gohan and Goku have their reting features and Gohan is considered weaker than Vegeta and Trunks because he was not known as the strongest until the Cell Games. Goku has the same features of his resting self so he should be at that level. It's not really hard because M8 is Perfect Cell Arc anyway.
The fact is that Cell Games Z Fighters are much stronger than in M8 which refers to the Perfect Cell Arc.

you posted doesn't have the "round eyes". His eyebrows are still making the V shape, while Goku's & Gohan's eyebrows make the ∩ shape.
