The Superhero Database Classification number, or SHDB Class, is a number that represents the overall 'power' of a character. All traits of a character are used for calculating the Classification.
What it DOESN'T mean
This doesn't mean that a higher class would always beat a lower class character. But the bigger the difference in Class is, the more obvious it is who'll win in a fight.
How is this calculated
( INT^1.3 + (STR*0.5 )^2 + (SPE*0.5)^2 + DUR^1.6 + (POW + (SPS*SPL))^2 + COM^1.8 ) ^ TIER
Super Power Score and Level
Every Super Power has a score (SPS) that is used to calculate the Class. Each Super Power also has 3 levels (SPL). The level is set when connecting that Super Power to a character. The level determines the final score, of the Super Power, being used in the calculation.
"Wait why is it a stalemate"
Well because Long Horse does not fight mortals. He never has and he never will. He's pure, completely harmless and is actually known as the holy patron saint of forewarning, who cares for humans and protects them from natural disasters and other threats. Dude doesn't have a violent bone in his body so even if Goku attacked him he would just take it..
Nothing will make him fight back..
"Okay but why can't Goku kill him"
Well the simple answer is that he can't..
I mean Long Horse is completely immortal and has eternal life with perfect regeneration in an INFINITE sized body that has existed for millions of years, and is spread across multiple universes. That being the case there is literally nothing Goku can do to kill this fellow. But even if he could miraculously find a way to get around Long Horse's immortality, Goku would still have to travel across multiple universes to kill every part of him. This is impossible in the Trevor Henderson collective, where one can only traverse between universes through dimensional travel. There is no other way. But even if Goku miraculously finds a way to travel across multiple universes, negate his immortality and somehow finds a way destroy his infinite sized body, he still won't be able to kill him as Long Horse's true form exists as a non-existent being on a higher dimension, which supposedly cannot be comprehended by our dimension. His non-existent physiology comes from the fact that he ceases to exist when he's not being seen. His body is stated to eternally exist and not exist across multiple pocket dimensions which Goku has no access to. Honestly it doesn't matter which way you look at it Goku has no way to kill this guy…
Furthermore Long Horse has a bunch of other op abilities like Reality Warping, Space Manipulation, Time Manipulation, Physics Manipulation, Spatial Manipulation, Higher-Dimensional Manipulation, Pocket Reality Manipulation, Precognition, Adaptation, Telepathy, Teleportation, Dimensional Travel and many many many more which makes it extremely difficult for someone like Goku to take the upper hand here…
So the answer to your question is:
THIS FIGHT IS A HARD STALEMATE!!!
I mean Goku can't kill Long Horse and Long Horse won't kill Goku…
So what else is left to say? 🤷♂️🤷♂️