I think what Oda was signposting with him tanking Boro breath right after when Kaido was perplexed how Luffy was still standing and explaining it as guts is that Luffy would have had the guts to grit through at least one such attack even without rubber immunity.
Tier 1:
Luffy (Dodged Kaido's blades, Put Kaido on the back foot with rifle which set up the two captains sneak attacks, Saved Killers LIFE, negated and trolled BM's attack, threatened BM after she damaged Zoro, powered through Kaido's Boro breath showing he has the most guts and endurance out...
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