how about we make a chart
Stamina
Power
ranged attacks
resilience
willpower
leathality
speed
Now if we just go by those criteria:
Goku:
Stamina High
Power High
ranged attacks mid-high (lets not forget it seems to take him forever to fire a damn kamehameha
resilience depends
willpower extreme but depends on what hes fighting for
leathality Has a hard time being willing to kill people
speed Can teleport
Ichigo:
Stamina High (and seems to regenerate to an extent depending on what form hes in)
Power High (enhanced physical strength and weilds a giant sword)
ranged attacks Mid to high (Getsuga Tensho, cero)
resilience High
willpower same as goku
leathality wields a sword so he only needs a split second while goku needs to punch and blast people to death
speed Can basically teleport (flash step)
Naruto:
Stamina mid
Power mid to high (can learn diffferent skills)
ranged attacks mid (i can only think of two)
resilience cant withstand super strong attacks unless in ninetales form
willpower mid (he always strives to be the best BUT fighting to protect someone is usually stonger than fighting to get stronger
leathality mid-high
speed not high but can use shadow clones to compensate
Luffy:
Stamina high
Power depends
ranged attacks high (can stretch xD)
resilience is made of rubber so he can absorb a good bit of damge
willpower mid-high
leathality high (rapid punches and can do these from a distance)
speed low-mid (not sure how fast he is, havent watched one peace in a few years)
So, now down to why i think ichigo would win, he just has the highest leathality in my opinion and if he released his holow and just let it go beserk he would be hard to beat