>>49095803A fight between Ash and Goh is a terrible idea if it is taken seriously, as it undermines all of Ash's efforts over the years and puts Goh in Gary-stu status, something neither of them deserves.
A symbolic fight between Ash's Lucario and Goh's Cinderace as a farewell could be understood, similar to the way Goku said goodbye to Krillin in GT, you know that in no way Goh could beat Ash in a serious fight, but Ash gives him this little victory as a gift to his friend.