NOTE: THIS TIER LIST IS NOT BASED ON MY FAVOURITE CHARACTER OR ELSE TRUNKS WOULD BE A GODLY TIER. ANYWAY IT GOES A LITTLE SOMTHING LIKE THIS.
S Rank: Buu is probly still the best character in the game in my opinion With his high starting PL and unmatched health it's almost impossible to get killed when using hm.(Assuming you know how to use him properly)
A Rank:Cell, Goku, Vegeta.
B Rank:Krillin, Trunks, Frieza, AND 18, Ginyu.
C Rank Piccolo, Gohan.
This is about as accuret as it gets.