because the list is aimed at people who spend a massive amount on the game, roshi becomes progressively better the higher your power, for your average f2p player in the 60-90k region he will die in a single round making him useless, he becomes an increidbly ninja when you start reaching 120k+ range and have only one very built out ninja

he is good also for f2p, but you need to mood him for hp and to shield him or with real shields or with clones, since you want him to survive round 1.

he is god tier because he doesn't own a cap to how much he can stack.