The 21st TB final. Terrific displays of martial arts from both Goku and Chun, with varying techniques to adapt and counter one another. Even though there wasn't a premise of villainy leading into the match, tension was still present with how close the fight was, the narrow escapes from ring-outs, and of course the influence of the Moon in the fight. As far as substance, it was like a win-win situation; through direct illustration, Roshi fulfilled his goal of teaching his disciples that there are tougher warriors out there and that they have a long way to go. And Goku was further motivated to keep improving, in addition to satiating his hunger soon after the match.
Next would be the 22nd TB final. Some really good fighting sequences, with the contrasting methods of the Turtle School and Crane School. This theme kinda faded when Tien abandoned his goal of being an assassin mid-fight, but he was still willing to use Master Shen's Kikoho technique, which raised the stakes with how life-threatening the move is to Tien himself and Goku if hit by it. Overall, a well done event, though not quite to the standard of the previous final.
The 23rd TB final was a pretty decent scrap, plus the lingering vibe of Goku's friends being in danger due to Piccolo's power + him not giving a crap about potentially killing them off allowed for the tension to extend beyond the scope of the match itself. However, their absurd durability feats made it feel like they were both plot shielded, which took away from the quality of the battle to some capacity. Goku vs Hit was alright initially, with Goku adjusting to Time-Skip and strategically countering, but later on it basically came down to both of them one-upping each other by Goku heightening his power to massive degrees and Hit conveniently "improving" to adjust to what Goku dishes out. Goku vs Cell had some nice exchanges and moves on display, but Cell could've ended it any time he wanted and it was merely just build-up for Gohan vs Cell.