#1 - Roshi - Even without Super fapping his skills, he still has some of the most haxed abilities in Part 1 combined with centuries of experience. Goku may have matched and then surpassed him, but it'd seem that was mainly in terms of power rather than how he utilised his techniques.
#2 - Taopaipai - Capable of killing a guy by striking at the pressure point in his temple and if including filler, was skilled enough to rebound a bullet's trajectory with the flip of his slipper. Too bad his only Ki attack is a linear blast.
#3 - Goku - Was trained by the greatest masters on Earth and often showed his ingenuity in battle. He'd be #1 if not for the fact he rarely ever explicitly showed he'd learned from the philosophies that made his masters such as Karin and Popo so skilled.
#4 - Kuririn - Probably the most tactical of the main cast, often using trickery or timing his movements well to gain an advantage. He'd probably outrank Goku if not for the fact he has less variety in techniques.
#5 - Kami - He showed his efficiency when pointing out how many wasted movements Yamcha made, as well as his reputation of being above Popo in all ways. Beyond that though, he didn't really deliver in more than power.
Piccolo didn't make the cut as whilst having good Ki techniques, his 23rd TB self was pretty dumb in how he didn't notice the flaws of his giant form or see how Goku would counter his homing Ki blast (even more embarrassing when Mr. Never Trained in My Life saw through the same ruse). Same for Tenshithands not anticipating the weaknesses of the Shishin no Ken being found.