I don't even know why you added Goku there. Similar to what Empire said, Goku is on a whole other level.
Your points are quite weak... Haki does nothing on Goku.
- Kenbunshoku Haki vs Goku: Goku can detect people from miles away. If you've watched the anime, then you know this has been done a countless number of times. The way Goku detects people is the same way Kenbunshoku Haki works... Only his is uber and godly.
- Busoshoku Haki vs Goku: A haki'd punch would not affect Goku. Goku takes hits x10000 stronger than Luffy's.
- Haoshouku vs Goku: Strong willed people, or strong people in general do not get affected by this. No, Haoshouku will not take Goku out at all. Luffy's haki did not take out Hordy Jones, even though Hordy was a madman.
- Luffy being rubber doesn't phase Goku. When you're being punched at a billion pounds of force, Luffy would probably rip open.
Luffy, using his strongest techniques (gear second, third) puts strain on his body. It also shorterns his life by a very little amount. If you remember when Luffy tried to destroy Noah (the ship that was threatening Fishman Island) you could see the strain Luffy had when spamming gear third - elephant gatling.
Goku broke King Kai's house by lightly touching it. It might seem like nothing, but imagine if he tried to tap a building... He'd probably destroy it... And maybe the surrounding buildings would tumble too. Goku can destroy planets and landscapes, Luffy at most can destroy a building (1/3) of the Enies Lobby building was destroyed by Luffy punching out Rob Lucci w/ Gear 2nd Jet Gatling).
In terms of speed, Goku and most of the DBZVerse out-speed Goku. They teleport at light speed really. Luffy doesn't teleport at light speed. For sure, Luffy is fast, however, it does not mean he is light-speed fast. During the battle of Marineford, when Luffy tried to punch Mihawk in gear second. Mihawk saw exactly where his arms were, and if Luffy had proceeded with his punch, he would have had his arms sliced off. Luffy isn't even the strongest in the One Piece verse. People like Shanks, Doflamingo, Whitebeard, Dragon, Mihawk, Akainu all are experienced fighters, and could take Luffy in a fight. If Luffy wants to beat someone like Akainu, he'll need to train hard. IDK about Dragon because he still remains a mystery, HOWEVER, we do know he is a force to be reckoned with. No one gains the title of "Most Wanted Criminal" and is weak folk.
If your opinion is based on that crossover of DBZ and One Piece, please don't follow it. Goku was immensly scaled down in that crossover.
[Luffy, Ichigo, Naruto]
Luffy, once again, would have to be taken out of this list. Naruto and Ichigo extremely overpower him. It doesn't matter if he has Haki, it won't affect them at all. Naruto in KCM outspeeds the Raikage. BM Naruto probably outspeeds Minato (Minato without use of Kurama's chakra). Ichigo moves incredible speeds in Bankai. I dunno if he's faster than BM Naruto though... I'm going to assume he is, but I have no feats for Ichigo right now since he just obtained his new power. Before he obtained his new power, he was fighting at 1/4 of his power. He was fighting on-par with Byakuya and he had just unlocked Bankai... So imagine that Ichigo x 4. Crazy...
tl;dr Goku > Luffy, Ichigo > Naruto, Naruto > Luffy.
By the way, out of all these four guys, I like Luffy the most. Just sayin'.
I like Goku the most, BUT Luffy is in an anime that has been going on for 10 years + and the story line is just SOOOO AWESOME! (Luffy can talk to sea kings if you missed that )
Hero, have you seen the new DBZ Movie?