
Oda is the master of clues. And this time is no different — Oda tells us through Loki that the one who killed Xebec wasn't Roger, nor Garp. It was the World Government. And no, it wasn't Garling or Saturn who killed Xebec. It was someone else.
Why do you think Garp feels embarrassed about the God Valley incident? Obviously, it's because neither he nor Roger defeated Xebec. It was none other than Imu.
Imu entered the body of the Manmayer's Holy Knight girl, in the same way he entered Gunko's body. Both are Manmayer btw.

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