The chance that Luigi can throw some insane items your way automatically makes him at least A-tier to me. The worst he can do being throwing a rock should also boost his placement. #justiceforluigi
Luigi gets an A or even low S from me if for no reason beyond hype Functionally his wide array of good stuff is negligible given how rare is it for audience members to even offer good stuff in the first place + his star power generation is actively worse compared to basic-bitch toads', but there's a hype factor that comes into play when he shows up in the crowd
Personally I would be tempted to put daisies/bobulks below dull bones just because dull bones you can at least play around. Daisies and Bobulks are a looming "threat" you can't do anything about. With dull bones you know what you're getting in to.