http://forum.naruto.oasgames.com/en/forum.php?mod=viewthread&tid=15631&highlight=top%2B25
It's a bit outdated, since it's a month and half old, with Ultimate training introduced in between. That said, the ranking should still be more or less correct, only the power might have inflated 5-30%.

The top 3 are s99 kozoegawa at 157k bp, s7 oragiri at 125k bp and then s59 kahpow at 117k bp. After that it gets trickier because there is like 10-15 people near or just above 100k bp. Just of the top of my head s189 memorythepast, s121 flawless, s121 Aformerspender, s4 mystic blade and s22 ripley all have around 100k bp since I play on LA server.