There can be top tiers without advanced conquerors haki, if they have an OP DF and mastered other two haki. I think an OP DF is sort of an equalizer here.
But yes, a character without DF needs to have advanced conquerors haki, else they aren't really top tier.
But yes, a character without DF needs to have advanced conquerors haki, else they aren't really top tier.
Kaido was right when he says haki tops everything. DF gives more versatility and perhaps the ability to destroy the world like with Gura Gura, but in a 1 vs 1, there's a reason why Shanks can be on Kaido's tier without a mythical zoan, because his haki is good enough, and Kaido wasn't in a superior tier by having mastered both. That's also why Roger and Whitebeard were equivalents despite Whitebeard having the Gura Gura.
For a character without a DF it's even more obvious CoC is needed to compete. There's a limit to how strong you can be without it.