Reasons: Kaguya is strongest (duh) Hagoromo is the second strongest (duh).
Naruto and Madara are put on the same spot since they have practically equal senjutsu, but Madara has powerful rinnegan powers while Naruto has diverse and powerful biju powers. Naruto's ability to hold his own against Kaguya pretty much cements him on Madara's level.
It balances out. Recent chapters make why I picked Kakashi for no.5 obvious.
Sasuke's just under him, but is still quite powerful. Jubito is one tier lower by scaling I'd say.
Hashirama and Minato are on the same tier. Everyone knows why Hashirama's there, but Minato's there because of the OP combination of TBB and ST.
Nagato's still a powerhouse with his rinnegan techniques, so he still has a spot.
1. BSM Naruto / BM Minato
2. Rinnegan Obito
3. BM Naruto / EMS Sasuke
High-Kage
1. Sage Mode Kabuto (no Edo Tensei)
2. Sage Mode Naruto / KCM Naruto
3. Tobirama / Alive Minato
4. MS Obito
5. Killer Bee
6. Itachi / MS War Kakashi / Gai (up to 7th Gate)
7. Muu
8. Onoki
9. 3rd Raikage / 4th Raikage
Mid-Kage
1. Kisame
2. Gaara
3. Hebi Sasuke
4. Jiraiya
5. Orochimaru (no Edo Tensei)
6. Butterfly War Chouji
7. Kakuzu
8. Kimimaro
Low-Kage
1. Sakura
2. Tsunade
3. Hiruzen
4. Mei
5. Darui
High-Jonin
1. Zabuza
2. Hidan
3. Suigetsu
Seems like a favorite list rather than an accurate tier list, otherwise why are Naruto / Sasuke vastly outstripping the likes of Kaguya, Madara, and Hagoromo on the poll? Regardless, my current top 10 would be:
1. Kaguya
2. Rinnegan Juubi Madara
3. Hagoromo
4. Sage-enhanced Naruto
5. Sage-enhanced Sasuke
6. Sage-enhanced Kakashi
7. 8th Gate Gai
8. Juubi Obito
9. SM Hashirama
10. BM Minato
List would obvious change if we factor in Edo Tensei users, since their summons encompass some of the very people listed above.
Hagoromo
Konohamaru
Kinkaku/Ginkaku
Gai (at all)
edo tensei & kotoamatsukami
Yagura
Mifune
the other 5 junchuriki
fan service mode Minato
iron sand kage/gold sand kage
Bonus version Kakashi
Mario/Sonic
Samus
Luigi