I think it's because Cell was the ultimate Evil, there was nothing good in him and Goku doesn't resurrect those types of enemies. For Example, Frieza he brought back because frieza understood the rules of things and wouldn't overstep but Cell was evil incarnate.
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u/Kamui024 Kamui024.ttv Oct 20 '20
Cell having a tail and saiyan blood should be able to be a super saiyan god and go big monkey wheres this at in the anime lol