If stats equalized, Luffy clears.
Regarding Roshi, the only stat he beats Luffy in is AoE Destruction. Try as people may argue this is the deciding factor, Roshi isn't going to blow himself up with his own attack, so moon levels of destruction won't happen or he'll get caught in his own blast. Winning by suicide isn't a win.
Every other stat: Speed, strength, durability, stamina; Luffy wins in all of them. Roshi's only way of hurting him is with a huge Ki blast and if he misses he is severely drained. That miss is quite likely due to Future sight.
Too many factors involved for Roshi's lucky one shot kill to land. So Luffy wins.
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