The side by side panels of Luffy-Zoro, Zoro-Sanji, Luffy-Sanji don’t mean anything in terms of who is as strong as who. The fact you have one for all of them contradicts the very points you’re trying to make. The argument you’re all having is one of future portrayal/parallels and the manga has already answered it for you.
The difference between Luffy and Zoro is ACoC that’s the only thing that matters. If Zoro can’t hit that hard nothing else comes into play because his swords won’t even make it to Luffy. On the roof before he was knocked out Luffy didn’t look particularly stronger than anyone but say Killer. Law and Kidd’s awakening confirm that they could hurt Yonko the same, if not more, than Luffy could before he awakened it. Anyone who doesn’t have ACoC or an insane DF like Akainu or BB is not a threat to Luffy and he likely won’t main anyone without it for the rest of the series.
The deal with Zoro is the belief that at some point or other he’s going to be at minimum as strong as Oden. And it’s believable because he’s going to master his very sword and turn it black, something Oden didn’t do (even if we don’t know how it works yet). If you want to claim it’s a “magic power up” in order to down play Zoro then surely the same was true for Oden? Roger, WB, and Kaido saw major potential in Oden. Zoro hasn’t mastered it yet so its haki is more noticeable than his other swords but he will eventually be the same magic sword user Kaido acknowledges as LITERALLY top tier alongside Luffy, Roger, WB, Shanks, and Xebec. Oden’s unrealized potential is Zoro’s claim to fame
Now as the #3 of the crew Sanji is clearly in the upper echelon of strength in the series. His only issue is portrayal, really the lack thereof of any prominent 3s in any other crew in the story. Of course this isn’t Sanji’s fault and should not be used to downplay him either. We just don’t see any other prominent #3’s of a crew that are portrayed as top tiers the way some of the #2s have been. There’s no frame of reference. We don’t know how strong Scooper Gaban is and he’s only in a panel and a half of the story. Don’t know who Shanks 3 is, or WBs 3. Smoothie has done nothing. Queen has done nothing. There just are no “legendary” 3s to date, 1000+ chapters in.
Last but not least Sanji and Zoro will always bicker because of their differing personalities and they’ll always be in the same ballpark even though Sanji basically doesn’t have Haki. But Oda doesn’t portray Sanji to blatantly flirt with the upper echelon of characters the same way he does with Zoro. Color of the Conqueror awakening chapter alongside Luffy, #2 artwork with legends like Rayleigh and Marco, the fact that his final opponent might be as strong as Shanks, mastering a sword only previously tamed by someone compared to the all time strong by literally Kaido. Even if he never gets there Zoro is often ambiguously associated with the top. As a Conqueror Zoro has access to the ultimate difference maker ACoC, while Sanji has yet to demonstrate it nor have we seen a #3 with it.
Sanji’s current biggest strength feat claim to date is proximity to Zoro. He doesn’t tick any of the top tier boxes. No CoC, no black Haki, no crazy DF, no top tier weapons. On his own it’s impossible to accurately relate his strength to the top. It’s the reason people will compare Luffy-Zoro and Zoro-Sanji but never Luffy-Sanji. Because that potential gap is big and Sanji isn’t being portrayed to fill the gaps the same ways Luffy and Zoro are, like Haki training or unlocking CoC. The biggest impediment to Sanji’s standing is he has no lore in the story which is why people don’t really see him as a top tier, just a guy who happens to be really strong.