Baki isn't an option since he is a close range wind style user and fighting the 3rd Raikage in CQC is suicide. Also he probably has basic wind ranged wind attacks but Temari is obviously the better wind user than him. As for FRS dealing more damage than Wind Cast Net, no because Wind Cast Net actually caused paper to come out of the 3rd's body whereas the FRS only released some smoke. FRS is more powerful though and has more chakra put into it but it doesn't have the same penetrating abilities as Wind Cast Net. Considering Naruto has already used his strongest wind jutsu but Temari still has yet to show how powerful kiri kiri mae has become in part 2 and considering the fact that she used two new jutsus during the Juubi fight, I'd say she is far above Naruto and maybe even Danzo although Ill let the fight continue before making a final decision.
Well I thought that Baki would be a decent guess because we haven't seen much of him. I don't think that Baki > temari in wind release either. But I disagree with the Wind Cast Net. She used it on a Raikage w/ no lightning shroud while Naruto hit a powered up Raikage with it. While wind is greater than lightning it shouldn't just make the shroud useless and continue on with the full damage. Temari even thought that Naruto's FRS worked, which must mean that she also underestimated the Third Raikage's defense.
The thing is, how hard do you think it would be for Naruto to learn a new Futon technique? Think about this: imagine a person has been isolated from all jutsu except for one ultimate jutsu that requires the most amount of ability to develop. At the same time, a person from another land can master quite a good quantity of wind jutsu. Now the first man comes into this land and when asked to pull off the same trick, learns how to in an hour. Doesn't that show how much greater the first person is? I will say that Naruto's creation of the FRS has to do with a loop hole thanks to his intuition, so I'll call him out on that for fair game. In theory, having a better jutsu doesn't technically mean you're a better user either. If you want to compare them under completely fair circumstances, you'd probably have to give them the same test or using the same technique. We use jutsu because it's the only practical way we can compare them.
Naruto has shown to be a show off so I don't consider his statements to be 100% true. He is also not very thoughtful or intelligent so I take his statements with a grain of salt. He also claimed in part 1 that Orochimaru is very strong but Sasuke is just as strong. I'm sure there were more statements from him but I can't remember them right now. Naruto also told Sakura that Sasuke wouldn't abandon the village but later on, that is exactly what he did.
I tend to try picking out the main idea behind the scenes. Like I said it's not purely by Naruto saying he's better. It's basically what the manga is implying. Naruto would be gloating if he didn't actually have a very complex Futon at the ready. This was the trend that I saw going on:
1) Temari realizes that her Futons are pretty useless against her opponent. She considers pulling out her most powerful jutsu.
2) Dodai (w/e his name is) tells her that the 3rd is known just as much for his defense as he is for his power and speed. Temari questions just exactly how he died. Dodai says that they need a more powerful Futon user for this to work out.
3) Temari wonders if there are any other Futon users in the Alliance more powerful than her. This should imply that she doesn't think that her last attack is guaranteed to work after what Dodai just told her but it's not too important.
4) Naruto suddenly arrives carrying a powered up version of the Rasengan that Temari recognizes and suddenly has a newborn hope.
5) Naruto hits him with it and the Alliance think they have won. But even that is not enough to defeat the nigh invincible body of the Third Raikage.
If you count them up, it says Danzo has the most amount of wind jutsus excluding Temari's anime ones. I agree but someone who can use wind for defence and offence is better than one who uses it only for offence.
I agree that Temari's jutsu is more practical. If it's Temari with a Rasenshuriken vs. Temari with all of her fan jutsu than yes the latter is more useful. But the question here is who is a better Futon user (which is why I hate the question to an extent) so it becomes more debatable.