IRON LEDGEROPPONENT CASE FILE
Mercenary Tao fought Goku and Tenshinhan from chapter 86 to chapter 170. Chapter 86 (Dragon Ball episode 60): Goku lost to Mercenary Tao. Chapter 92 (Dragon Ball episode 64): Goku beat Mercenary Tao. Chapter 170 (Dragon Ball episode 136): Tenshinhan beat Mercenary Tao.
Tao turns the Kamehameha aside and drops Goku with a Dodon Ray to the chest; the four-star ball takes the blast that would have killed him.
The first near-fatal defeat on the sheet, survived by chance rather than by strength.
Back from Karin Tower, Goku bats Tao’s grenade back at its thrower and the blast takes Tao apart.
The first loss avenged on file; the Karin Tower training reads as a measurable step, not a label.
In the 23rd tournament quarterfinals, Tenshinhan survives Cyborg Tao's hidden wrist-blade strike, neutralizes the Super Dodon Wave with a shout, and knocks Tao cold with a single stomach punch.
Files W because Tenshinhan disperses Tao's blast and knocks him out with a single punch to conclude the match.