Suggested by Sonic Gin is one of the more powerful soul reapers out there. He was able to hold his own for a period of time against Ichigo after all which is pretty much unheard of by that point in the series. To put him as a top 3 captain would not be unheard of. That said, Dhalsim never really stood a chance here either way. Gin’s sword is just way too quick and so he will land his lethal move before Dhalsim has a chance to dodge. Gin Ichimaru wins.