I think these 2 are about par, Guo Jia as you can see can OHKO an officer with 5 cue balls, with or without power up items/use of special attack. Liu Bei is one of the best wonder characters no doubt about that.
Yeah, Liu Shan is a beast as well, hes a lot more better than Sima Shi moveset wise. Pang Tong is bloody overpowered with his EX, somehow, his EX and Shuten Doji's R1 does the same damage, I need to try it out more to make sure. I have something to show you later, LMAO ITS FUCKING HILARIOUS! IM GONNA PM YOU HAHAHAH.