I've got Tambourine with a smaller lead over Roshi than Cell had over Goku. I feel like Roshi might be able to win this with his superior skillset after an extremely difficult fight. Both will lose to Yajirobe.
They’re equals to me. Tambourine’s flying will give Roshi some trouble, but nothing a good Kamehameha won’t fix. Roshi can put up a fight with Yajirobe with his special attacks, but Yajirobe is too tough to be seriously hurt by them.
Tambourine probably wins by getting the high ground (and maybe Roshi underestimating his power) since Roshi has no attacks Tambourine can't dodge. Yajirobe oneshots him if he's serious though.