It's pretty amusing to see Goku chilling at the bottom of the sea trying to think of battle strategies, and it was a good tactic, even if Frieza was essentially unfazed by it.
so far goku hasn't able to make clean hit on frieza, to hit him he had to make some tactic. it worked well, but seems that even clean hits not gonna work much on frieza. seems goku needs to combine both power and tactic to win this, or at all.