One cited deathOne Punch Man
Does this death move the ranking?

It didn't stick

The record shows a kill. It was reversed, so the ranking does not move.

God vs Garou

The killerGodOne Punch Man · off the scale
The victimGarouOne Punch Man · rank 2

Two things make this worth opening rather than one. The killer holds no position on this ladder, so nothing can move against it in the ordinary direction — and the victim came back anyway, because the man who won that fight took the loser's own technique off him, walked backwards through it, and arrived early enough that the salt never happened. What survives the unwinding is a single core, carried out of a timeline that no longer exists. Read as evidence about power it says almost nothing. Read as a demonstration of why the entity above sits outside the numbers, it is the clearest thing available: even its most decisive act got edited out by somebody else's technique.

The connecting record

shownundoneOne Punch Man

God killed Garou in One Punch Man.

Turned to a pillar of salt seconds after handing his time technique across, in a future Saitama then unwinds by using it.

What each of them is ranked on

The killer · God · off the scale

Mangacomic

Has been fought once, by Blast, in the middle of a different fight — and the encounter is summarised rather than drawn, with only the aftermath on the page: an S-class hero upright, bleeding heavily, carrying a new scar between his eyes. Everything else it is shown doing to people runs one way only. Refusing to rank it is not a claim that nothing has ever pushed back. It is a refusal to build a placement out of a fight no reader saw.

  • statedOne Punch Man · ch. 178, pp. 20-21

    Blast is said to have met "God" during his fight with Elder Centipede, refused the offer of power, and survived, with the encounter itself left off the page.

  • shownOne Punch Man · ch. 178, pp. 20-21

    Blast is drawn afterwards with heavy bleeding and a scar across his face he did not have beforehand.

  • statedOne Punch Man · ch. 178

    Sitch convenes an emergency briefing whose subject is "God", and the heroes present are instructed to keep it secret.

All 8 citations
  • statedOne Punch Man · ch. 178, p. 23

    Sitch says opposing "God" requires the ability to manipulate space-time.

  • statedOne Punch Man · ch. 109, p. 70

    Tells Homeless Emperor that humans are foolish but that he has no need to die, and grants him power.

  • shownOne Punch Man · ch. 158, pp. 34-37

    Appears on the Moon, strips Homeless Emperor of the granted power and of his life, and his body disintegrates.

  • shownOne Punch Man · ch. 173, pp. 53-59

    Turns Garou into a statue of salt and reclaims the power it had granted him.

  • shownOne Punch Man · ch. 161, pp. 26-27

    Takes Blast's shape to persuade Tatsumaki to accept its power, and she refuses.

God on the One Punch Man ladder

The victim · Garou · rank 2

Hero Hunter

WebcomicMangacomiccontested

Put down the S-class hero Tanktop Master, and had Metal Bat bleeding and broken and about to be finished when the hero's sister walked in and stopped it — both while still an unenhanced human, having been thrown out of his master's dojo months earlier for hospitalising the rest of the students. After contact with "God" he copied Saitama's striking power outright, and the pair of them had to be moved off the planet before their fists met, with the released energy pushed away from Earth by four people afterwards.

  • shownOne Punch Man · ch. 47, pp. 11-14

    Beats the S-class hero Tanktop Master after a barrage of punches.

  • shownOne Punch Man · ch. 58, pp. 32-40

    Dodges and deflects everything the S-class hero Metal Bat throws, moving faster than Metal Bat can follow.

  • statedOne Punch Man · ch. 30, p. 5

    Bang says he beat Garou and expelled him from the dojo after Garou disabled the other students.

All 10 citations
  • statedOne Punch Man · ch. 81, p. 17

    Tells the heroes ambushing him that he has beaten close to a hundred of them.

  • shownOne Punch Man · ch. 77, pp. 17-20

    Watchdog Man beats him and drives him out of Q-City.

  • shownOne Punch Man · ch. 169, pp. 53-55

    Takes on Cosmic Fear Mode after contact with "God".

  • shownOne Punch Man · ch. 173

    Withstands repeated Serious Punches and keeps fighting until Saitama's output outgrows him.

  • shownOne Punch Man · ch. 172, pp. 3-10

    His Serious Punch collides with Saitama's, and Blast and three others divert the released energy away from Earth.

  • statedOne Punch Man · ch. 171

    Blast warns him that in this state anything he does could end life on Earth, and he is unbothered.

  • statedOne Punch Man · webcomic ch. 55, p. 1

    The webcomic also rates him a Dragon-level threat.

Garou on the One Punch Man ladder

What this does not settle

One death in one work. It is the only place the record puts these two in the same room, and it is evidence about that meeting and nothing wider — not a general matchup, not a rematch, and not a ranking of its own.

The ladder above it is argued from everything either of them has been shown doing; this page is argued from one citation.

Where the two disagree, the disagreement is the point, and it stays visible rather than being resolved by whichever of them happens to be on this page.