For many, this figure is known as Goku Base V1. Although it was the first of many in this form for the S.H. Figuarts Dragon Ball collection, it is number 14 in total.
As mentioned earlier, the body of this figure was recycled from the Super Saiyan version released in 2010, a figure with a 1.0 body and several shortcomings in the faces. While this figure still uses the 1.0 body, which many fans criticized Tamashii for after seeing the 2013 Krillin figure with a 1.5 body, they did improve the technology used to paint the faces. This Son Goku looks much more faithful to the character compared to the 2010 version.
Regarding accessories, it was the most complete one released up to that point (when it comes to Goku figures), as previous ones only included a couple of faces and three pairs of hands. However, this figure comes with 5 pairs of hands, 5 faces, and a Kamehameha effect, making up for the recycled body with adequate accessories.
One thing to note is that body recycling, especially with Goku and Vegeta, became a recurring practice for Tamashii. If you look at the full list of Goku figures, you'll notice that more than 50% use the same 2.0 body.
As for us, there's nothing more to add, except that this figure is only recommended for completionist collectors, as there are much better versions available today. However, if you'd like to see an unboxing and comparison, I recommend watching the video from our friend Aldo on the El Cuarto 4to Gamer MX channel on YouTube, where he shows it in detail.