As for Dendes, yeah, they'd be below SKs/Karmas for sure if it was just solo PvP. Hell, maybe even below Ultimates and Turtles. But they're still high-tier there at least, and the absolute BEST for PvE and Party PvP to the point of literally being required. So I think they deserve the spot.
If only Flundaa won, then only Flundaa knows how to use Karmas to their best potential. Being easy or difficult to use doesn't make you high or low tier. Fact is, a Karma beat every other class available 8 times in a Budokai, other Karmas included. Tiers are just a representation of results and experiences. Even if a class might have potential to be better than all others, they only become top-tier after they achieve it with results.
When we talk CC55-100, the hardest parts of the game right now, 99% are speed parties. Karmas are needed for speed parties, Ultimates aren't. You can use a Chef in their place. Meanwhile, if you don't need a speed party, then the dungeon you're doing is prolly easy, at which point the Ultimate isn't too much more than a luxury. Either way Ultimates don't become "more important" than Karmas for high-end gameplay, At least not necessarily more than a Karma. At least not at this lvl60 cap.
Since we're gonna start using specific people as a representation for an entire class, I'mma use Skedar as Ultimate Majin's representation. He's managed to defeat Horrid one of the only 2 Karma Majins to ever win solo PvP, and he's strong enough to take down just about any SK. There isn't a single human player capable of defeating him in PvP as if right now. He can resist almost any confusion a Karma dishes out on him. He's also got a pretty solid counter for Dendes, however sometimes burn doesn't work and they win by dice. A lot of classes that beat Ultimate usually win via dice rng.
Well when it comes to taking down every single class in the entire game, Ultimate Majin's definitely not weaker than Karma in that regard. 90% of the time when any sort of Martial Artist goes up against a Ultimate Majin, it's safe to assume that the Ultimate Majin will completely and utterly stomp the MA. Just recently Skedar managed to take down a plus 14 sub Fighter with only reflect and heals. And there are only a handful of Spirits. capable of taking on Ulti, even then it's very very troublesome for them. Overall humans in general have little to no chance at taking down Ultimates thanks to their resistance, ability to remove almost all CCs in the entire game, tankiness and ability to use self-heals. Out of any other class, I'd say Ultimate has the best chance when it comes to fighting any human class. SM now a day's got a pretty solid chance at taking down SKs, but with Ultimate's ability to remove stuns and debuffs, even a Fighter has a better chance at taking down a Ultimate Majin. There have been Turtles strong enough to take down SKs, while the best of the best Turtles are stomped by strong Ultimates.
When it's Ultimate Majin vs other Majins classes such as Karma, a lot of the time their CC's going to be resisted or eaten by the Ultimate. After the skill lock nerf Karma took, you won't be spamming skill lock after skill lock, you gotta switch it up. Stun hardly an option, confusion a lot of the time will be resisted thanks to Dex Ultimate's insanely high resist rate, even skill lock doesn't always hit. And petrify in my opinion due to it's mere 10 second duration I don't think is worth gearing up against. Maybe you can quickly switch to -60% petrify right before it hits to reduce the duration to 4 seconds. Assuming the Ultimate hasn't killed the Karma Majin with it's skills and reflect. They can simply KD with the 1 or 2 rp balls that they managed to charge(assuming they don't screw up) from when and if the skill lock managed to land on the Ultimate Majin. Although vs Karmas as strong as Flundaa it's a matter of dice and resisting their confusion. With the way resistance accessory works landing Confusion's not very likely. Ultimate vs Grand, and or Plasma I think it's safe to assume that the Ultimate Majin will stomp in solo play.
The only 2 classes that really give Ultimate trouble are Shadow Knights and Dende Priest. The only time I see Ultimate losing to Dende is f the Dende Priest managed to bypass the burn with Senzu last second and managed to win dice by luck. As for SK it's just a matter of getting a lucky pull > KD. However if their pull's resisted, the Ultimate Majin can instantly KD the SK. And if the Ultimate Majin managed to resist multiple life steals it becomes possible for a Ultimate to kill a Shadow Knight.
Speaking of which.... Ultimate Majin's role in a PvE party's gotta be more viable than SK as a tank. Honestly there's not much a SK can offer in a PvE party. They're good for keeping the attention of minions, bosses, they've got more health than most classes. However the role as Tank can be taken by a majority of the non-humans. You've got Pokos, sometimes Dendes, Ultimate Majins, Grand Chefs, Dark warriors, and SWORDSMEN FOR CRYING OUT LOUD. And Ultimate Majin's not top tier because... they can have their role as buffer taken by 1 class that is Grand Chef? Having a Shadow Knight in your parties a mere luxury considering you can have a strong Mighty Majin or Dragon clan tank while taking a Turtle for example with you for extra speed and AoE DPS, thus faster runs.
Speed parties makes it faster, and easier to do CC55-100. Yes, Karma is required in a speed party, while a Ultimate can have their roles as buffers replaced by Grand Chefs. However outside of speed parties Karma have no viability in any sort of PvE party. Ultimate Majin can at the very least fit in both a crit party and speed party. In a crit party you'd wanna take a Turtle, with an addition to a Fighter/crane. No one would ever take a Karma Majin in a crit party in CC. For example a Fighters Turtle, Crane, Dende, and Buffer would work well as a Crit party. Considering strong prop crit fighters deal more damage with Needles then they do with speed. Then you've got the Crane that applies very strong debuffs(mostly physical but considering you've got physical DPS it's a good thing), on top of their bleeds which bypass mob defense.
Thus in conclusion I’ve made another essay about why Ultimate Majin is easily top tier. It’s definitely better/more valuable than SK in all sorts of PvE situations and arguably better than Shadow Knight in PvP. When it comes to solo PvP Ultimate Majin’s definitely one of the best, if not the best PvP class in the entire game. With the right equipment it can make up for almost all of it’s weakness except for the fact DoTs bypass defense. Every class has a counter, however Ultimate majin possesses the least amount of counters compared to any other class.
In party budokai I think they’ve earned their spot as a must have in Budo parties. As there’ve been no successful Budokai parties during 60 cap without a Ultimate Majin in it. For obvious reasons such as their superior con, prop, and lp% buffs. However Ryosai was capable of taking a Karma in party budokai and winning 1st place. However they could’ve had their roles switched out by a Plasma very easily and still been successful. As for SK’s spot in party budokai, it’s neat to have for pull and KD, and their aoe stun spam. Aside from that they don’t really contribute much to the party after preliminary.