I'd give it to Ichigo but only if he uses mugetsuNo, not neg diff I doubt that but still in the OBD debates naruto has already lost to ulquiorra. And post time skip luffy presumably.
lol it's not flash step, it's sonido
It's depends on the individual who's using the cero, and the power put into it ......cero oscuras (maybe gran ray cero, since it was forbidden to be used inside las nocehes, since it can be destroyed) is easily town level.