Think that's a non-factor tbh, if the SHs fight Imu at any point in the series, Sanji will fight a Gorosei simply bcoz they are his top commanders. So called Rooftop 5 did not require Luffy's Haki training to seemingly damage Kaido for example, neither did the scabbards. So I don't think the immortality matters as much. If Oda needs to give Sanji CoC to make it work he will.
Stop comparing to rooftop5.
that's not a thing
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Sanji didnt solo a enel priest.
Sanji didnt defeat any Doffy commander.
There ARE instances where Sanji DOESN'T fight a "top commander".
It's 50/50.
Sanji most likely matchups are a BBP and ,somewhat, Greenbull. Anything other than that is just a guessing game.
Sanji is Wing of PIRATE KING, not Wing of Nika.
On the fights where luffy is treated as a pirate, against Teach and Akainu, it's one narrative.
When luffy is the second coming of literal freakazoid jesus, that's something else.