Goku primarily chose Frieza over Cell for the Tournament of Power because of the uncertainties surrounding Cell, while Frieza presented a known, albeit dangerous, quantity.
While Cell might have been easier to entice with promises of greater strength, the decision was likely influenced by a few key factors:
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Frieza's Reintroduction: Frieza had recently been revived, giving Goku and the others a chance to assess his current power and, more importantly, his potential for manipulation (or at least temporary cooperation). He was on the table as a viable, albeit risky, option.
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Cell's Status: Cell was dead and his current location and state of being in the afterlife were not entirely known or readily accessible. There might have been logistical challenges in bringing him back, even temporarily.
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Control and Predictability: Goku likely perceived Frieza as slightly more controllable or predictable (despite Frieza's inherent nature). They had recent experience dealing with Frieza, whereas dealing with Cell presented unknown variables. Cell's absorption abilities also presented a unique danger of him potentially absorbing fighters from their own team.
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Desperation: Ultimately, Goku and the Z fighters were in a desperate situation to fill their team for the Tournament of Power. Frieza was a powerful known quantity that could quickly be convinced to join for the right price (freedom). The need for expediency likely played a large part in the decision, reducing the time they had to deliberate over other options such as Cell.
In short, while Cell's potential was tempting, the immediate availability, recent reintroduction, and perceived (albeit slight) predictability of Frieza made him the more practical, if dangerous, choice in the face of the Tournament of Power.