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Freeza, imo.

In the anime, Tagoma stated that he was so utterly inferior to 1st form Freeza that he amounted to little more than a glorified punching bag during their 'training' sessions(we saw the aftermath of one such session during a flashback... The implication is that Freeza casually beat the christ out of Tagoma every single day.) This is important because Tagoma ~ Mystic Gohan.

Couple that with the fact that the Z Fighters acted like 1st form Freeza possessed the greatest ki they had ever sensed up to that point, and I believe that he was intended to have already surpassed just about every other power in Z at that point... Especially given that most of the Z Fighters present had actually sensed Boohan's power firsthand, yet were STILL awestruck by 1st form Freeza's ki. /shrug

Agreed