Thats a good point and I agree to a degree. The light of the guardians is manifest in elemental energy though. Goku's capacity to facilitate multiple energy sources for one attack would indicate, in my supposition, a similar if not the same use of energy. I think its somewhat a matter of semantics.
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Could be. We only have our best guesses to work with. The struggle is they both use unique forms of energy to accomplish their goal, Light vs Ki, and we have no direct comparison.