I do rather like that Goku's 20x Kaio Ken Kamehameha did managed to hurt Frieza enough that he lost he's usually composed attitude. He seemingly regained it after thrashing Goku around for a bit, commenting that Goku's doing something stupid again at the end there. The Spirit Bomb is an obvious last resort, and I like how drastically different it is in size comparison to the last time. And I really love this panel layout. You can gain a sense of the things size from the perspective we've gotten from Krillin, Piccolo, and Gohan's location, and incorporating Goku outside of the panel's bounds (since he's not in that location) to showcase that he's the one creating it (which is displayed visually due to it being positioned in-between his hands) is one of the highlights of the fight so far. It's just makes great use out of the medium and is an interesting way to illustrate the Spirit Bomb, it's scale, and Goku.
