Masked man's passive would only hurt Roshi at the very start of the round since he essentially gains the 12% he's missing and more over the course of the fight. He's the only jinchurikki that can be ran in the same team without any repercussions of losing overall damage. Its actually a high functioning team because the control masked man provides will always be worth a 12% trade-off. Control dominates matchups, especially when the opponent cant clear it.

Roshi is perma end game. He'll also be worth the amount of scrolls you drop for him. He scales, has immunity, and dishes out good damage if you can keep him alive long enough. If you can manage to trigger his chase, he's that much more dangerous.

Han is extremely situational. I mean EXTREMELY. Initially Han was the prize to go for because of the blitz meta. Now that its fading he's dropped in value. Many teams now don't rely heavily on buffs either but rather pure personal BP. Is he bad? Not necessarily but he isn't the best. I picked up Han but I only use him for ranked. Like Resilience stated, he would be more viable if he only debuffed the enemy side, this would also make him broken af lol.

All in all, Roshi is who you want to go for. You c*ways ac*ulate free draws and eventually get Han over the course of time. I personally don't think he's worth the scrolls atm.