One Piece Ending is split into Three Parts
Final Power-Centric Saga (Wano)
Final Wealth-Centric Saga (Mary Geoise)
Final Fame-Centric Saga (Elbaf)
And for these Arcs, We have Final Power-Centric Villain, Final Wealth-Centric Villain & Final Fame-Centric Villain
We've already seen Kaidou who is Embodiment of Power (Doesn't mean He is Strongest, but He embodies Power more than Anyone)
Now it's time for Embodiment of Wealth & it's Davy Jones (Mentioned during Foxy Arc)
And Finally it's Embodiment of Fame & that's Sea God himself
Alongside these Final Three Villains, there is a Secondary Villain who enforces Power-Tax, Wealth-Tax & Fame-Tax
We've already seen Big Mom as Secondary Villain Next to Kaidou & her Signature Attack allows her to Tax People's Lives
Now it's time for Secondary Villain who Taxes Wealth (Heavenly Tribute) & that's Ruler of WG (Imu)
And after We're done with Imu, we can guess Final Fame-Taxing Secondary Villain