So since Imu was confirmed >> Dr Xebec with much stronger haki and Base Loki is able to damage him like this. The scale goes
Base Loki > Domi Xebec >= Garp + Roger
Wow, I thought maybe I missed something when the raws dropped but Loki is actually handling these attacks Imu is dishing out like nothing. Base Loki sent Imu flying the furthest we've ever seen someone get sent flying back and Imu is all bruised up and bleeding....and Oda still is holding back Hybrid.....bruh.
And this also lines up perfectly with the earlier
Loki > HK Harald >> Gaban + mid twenties Shanks
Not quite.
DR Xebec was using a passive CoC barrier with passive regen hence why he never bothered blocking.
Nothing suggests Imu is using a passive CoC barrier as he's blocking everything, even non-ACoC attacks. He's already coughing blood just by existing outside of Mariejois, so he's clearly not 100% to be applying A > B > C logic.
Furthermore, Roger and Garp's problem was not that they could not inflict any damage whatsoever as Xebec is clearly seen bleeding after fighting them for a while, their issue is that they needed to kill him in one as he'd keep regenerating whereas their stamina was finite. So there's no comparison between them and Loki here.
Loki himself stated Imu was off-guard when he finally landed his first hit — we have no idea how Imu would have fared if he was hit off-guard by Roger/Garp.
DR Xebec is directly equal to GV Garp and Roger, not >=. And this does not confirm Loki is superior as per your post as Imu and Xebec are using different abilities.