Characters who are top tier in base. These characters are so strong that they are easily top tier with Haki alone.
Zoro (, Very strong CoA, , CoC Wave ad CoA, ad CoC, Sleep diff CoO, no touching, Immense Physical strenght that can stop country sized attack, 3 differents Sword style that vary in strenght, Gorilla, Nigorila),
Kaido ( CoA, CoO, CoC, Ad CoA, Ad CoO, ad CoC, Dragon Form).
Big Mom ( ad CoA, CoO, ad CoC, Homies)
Luffy (CoA, CoO, CoC, ad CoA, ad CoO, ad CoC,G2, G3, no touching)
Roger: (, CoA, CoO, CoC, No touching, ad CoA, ad CoC, ad CoO, One Sword style)
Whitebeard : CoA, CoO, CoC, Ad CoC, sleep diff CoO, Ad CoA, Gura Gura no mi).
Extra Top tier power (ability that aren't needed but only make them much more powerfull Aka game changer against other top tiers).
Zoro: KOH, KoH dragon style
KAIDO: homicidal drink form.
Big Mom: Bigger Mom fused with Homies and mores souls.
Luffy: G5 with ad CoA, ad CoC, Giant Luffy
Roger:Unknow
Whitebeard : Probably Gura awakening
Trump card (Ultimate of Ultimate if all fall):
Zoro :Ashura
Big Mom: Didnt show it or idk if she possess one.
Kaido: Shoryu Kaen Hakke
Luffy: Bargin Gun
Roger: Unknow
Whitebeard : Unknow
Mainwhile you have characters who need to go all serious from the beginning to even fight at top tier level Aka Law and Kidd.
But Kidd gonna join the list when he awake his CoC and Ad CoC. He will become a top tier even without his DF.