A non-Juubi Jin Hagoromo handed down power-ups that put Naruto and Sasuke on the same
tier as Madara.
I would say Hagoromo without the Juubi >= 3-eyed Rinnegan Madara.
Juubi Jin Hagoromo is definitely way stronger though. I don't even see how anyone can possibly disagree
when A.) Hagoromo is FARRRR stronger without the Juubi than Madara is and
B.) Hagoromo's Juubi is more complete than Madara's so that boost is stronger too
C.) Madara's only ups are Immortality, that Hagoromo has seals to counter rendering it irrelevant,
and the Third-Eye, which Madara has not shown to actually boost his power and only gives him IT, which
is ineffective against Hagoromo.
It's not even debatable and it's dumb to use the scan that Madara was approaching him in strength when
we don't have any clue how close he got. Saying he's approaching him in strength doesn't mean he's that close
even if Madara was trying to be like Kaguya. Trying doesn't mean even coming close towards succeeding.
Hagoromo also has better chakra control (he's used as the example of the pinnacle of chakra control by Kyuubi).
He's also definitely skilled to have with his brother, beat Kaguya herself, before becoming Juubi Jin. So Madara
being far more skilled is not true, his battle skill is not that much higher than the Sage's and even Naruto
and Sasuke, who had far less battle skill than Madara were beating him down with less power than the Sage
is packing.