lol at yall keep doubting goku...he's acting the same, he's always been kid-like that enjoys fighting for the sake of getting stronger, and doesnt get serious until it's necessary...that's why he tends to let people kick his ass just to test their power level.....
anyway, like some have said: he doesnt think zeno will erase the losing unis, that's why he hasnt taken it serious yet...yea, he saw him erase Z, but Z was a bad guy that needed to go.....when the tourney starts and the min he sees the first uni get erased, that's when we gonna get the serious goku...he'll take responsibility and wanna make it right, which means winning and wishing everyone back with the super dragon balls aka the ultimate 'nothing really matters as long as i got these' card...they've even hinted at it when gohan asked him something like 'if something happens, you'll do something to fix it, right?'...and goku says 'i wont know till it comes to that'.....
hell, knowing how they've written goku as a character, he probably already thought of that the min the grand priest mentioned the winner gets to make a wish with the super dragon balls...he just hasnt told anyone yet....which also goes with how goku has always been written....i know cats like to call him dumb, but he's shown he's smarter than people give him credit for....knowing gohan had the power to beat cell; telling gohan about the clause cause he knew that'd be the only way to get him to fight; all the times he's been able to beat people by thinking and figuring their techniques out; etc....the dude is smart, but people knock him cause they want a batman/superman mix with him, which would be boring.....