Most of the fans think or I should rather say wants it to be a new transformation. Because the idea of a new transformation alone is exciting, and can always give us a lot of brand new stuff. Even if you go Dragon Ball standard of introducing new transformations, it’s almost about the time. As in Dragon Ball Z, they almost introduced a new transformation every arc, and we have passed two arcs since Super Saiyan Blue was first shown. However, having seen so many transformations throughout the course of the series, it is kind of repetitive, especially because they are not putting much work into the design. Basically, they just change the hair color, a bit of aura game and a slight change of physical structure. We don’t think too many fans want to see a new transformation where the hair just gets a new color. Super Saiyan White has been in talk for a while now, as Toriyama said he primarily wanted to use White for the God form, but then had to go with Blue, and that he might use it on another occasion. So, it’s possible that the next transformation might have white aura or white hair, something that can be considered Godly given all angels and The Great Priest has white hair, but we think it’s too early for an entirely new transformation. Still, the fans want something new, so instead of going to an entirely new transformation. They could play with Super Saiyan Blue a bit, and let’s say Goku goes Super Saiyan Blue 3, but that is really unlikely to happen.
If our concern is with this scene, even if it’s a new transformation looks like it will have something to do with a more reddish aura. We don’t think there will be a new red like transformation as that would lack variety having too much similarity with the God transformation, but many fans think this could be a perfected form of Kaio-ken or just using Kaio-ken beyond limits like maybe Kaio-ken times 50 or shockingly even 100. Something that we have never seen before, and maybe this technique could be totally Kaio-ken related without having to use SSB? That would be something refreshing, but that would also keep a scope for introducing a totally new transformation in the very next arc. We can do another type of analogy in this scene, that is at this shot, a side of Goku’s face is shown with an evil looking smile while the other side is shadowed. In many other fictional stories, comics or movies these types of things are shown to hint or foreshadow that a character might have two sides good and evil. This could also be a troll type of play with other Universes way of thinking or even the audiences who are misunderstanding Goku. Even though he is not actually responsible for the destruction that is being threatened, most think he is. Or it might be highlighting the really reckless side of Goku when he is all pumped up to fight, but yeah nothing can be confirmed just based on that. Could as well just be their attempt to make a cool scene without any deeply embedded meanings.
Scenes like this from openings or previews are often deceiving; this could be a reversed scene of the original, so we can’t reach a conclusion that easily. However, if you do want to rely on that 100%, you notice that first Goku is in his SSB form then he powers up, followed by a huge burst of aura or energy then it starts calming down, and then Goku kinds of breaks out of it using his arm, and now he is in his base form.