During an Official interview with DBS director Ryota Nakamura, This conversation was issued on the Official Site of DBS in Japanese which was next explained by Herms98 in English.
UI goes into action in episode 129, and everyone’s really interested in what will appear in the last two episodes, but…?!
Ryota Nakamura: I’m certain most of us realizes this too, but in a place like this, the anime story is not fitting to close with Son Goku just shooting a Kamehameha and ending Jiren off, similar to former villains (laughs).
After all, Jiren isn’t evil.
Nakamura: Jiren takes a lot of baggage and doesn’t continue his life based on hatred. Finally, no matter who succeeds or loses, but they both have distinct positions when the fight is over they might taste something new.
So they’re making their fists do the talking.
Nakamura: I desire children to choose what Jiren sees and feels from battling Goku. I guess it’s apparently something that can be used out in the actual world, too. As others won’t experience all of the same awareness as you; in fact, most of us don’t consider the very way you do. In this program, it’s a physical fight, but I believe everyone has had a time where they’ve tasted something when their beliefs opposed to someone else’s. I think Toriyama-sensei’s ToP arc is that kind of story. I did it with that idea in mind.
As we can see Takami stated he thinks “people’s eyes are fixed to director Nakamura’s full-force way and the conclusion which Toriyama-sensei has planned for this story”. This provides a clear sense to fans that Toriyama is attempting to set up yet more stories. It suggests that Akira Toriyama is now lining up possible new anime plans for the franchise.
This probably could be a start of Dragon Ball Super’s New Saga Following Universal Arc, a new saga in Dragon Ball series. As for Ep. 131 “A Miraculous Outcome! Farewell Goku! Till the Day We Meet Again!!” is airing on 25th March. Nakamura also mentions, “Even later the story is over, please continue watching until the finish and don’t switch the channel, there will be something unique!”