Limtis are not dodgeable atacks. Limits that miss might be just because it is a status effect limit, but limits that deal pure physical damage do not miss. I've played the game like 23 times, I'm pretty sure I'm right. The enemie with the best evade is that cactuar grass plant creature when the weapon explodes and you access that hidden area next to Cosmo Canyon. That enemy has the best evade in the game, I've never seen a pure physical limit miss once.
OK, there's the numbers, now go run the tests to prove it. Pick a weapon for a character that potshots accuracy (I think there's one that brings it down to like 40% or something, unless my memory is faulty), announce ALL your stats, what enemy you're testing on (like that highly evasive enemy you just told us about), and I'd say... 20 uses of a pure physical limit (that's not Vincent - his is an exception)? Anywho... Afterwards, announce the results of your tests.
Besides, even IF limits are a factor (as there's no way other than taking damage in battles that they go up, therefore, they start at 0 in the DL), then wouldn't the same physical walling, his own physicals, and then an L4 from Sheena's Lightning Rune be enough?
Now, on to my voting.
Godlike
Seymour Guado (FFX) vs. False Althena (L:EBC)
Deathevans (BoF2) vs. Miguel (CC)
Dhoulmagus (DQ8) vs. Rika (PS4)
Lulu (FFX) vs. Ryu (BoF4) - I know, epic voting.
Heavy
Arc Eda Ricolne (AtLC) vs. Selan (Lufia 2)
Sasarai (S3) vs. Neclord (Suikos) - I'd vote here, except that I've not played Suikoden 3.
Articuno (PKMN) vs. Tosh (AtLC)
Boomerang (WA1) vs. Sync (TotA)Middle
Sheena Lepant (Suikos) vs. Cid Highwind (FF7)
Alice Elliot (SH1) vs. Dupa (S3) - I can't vote on this, but I know it's not even close.
Roland (DDS) vs. Nei (PS2)
Konrad (S4) vs. Paine (FFX-2)Light
Zhuzhen Liu (SH1) vs. Alfred Schoredinger (WA3) - Yeah, I like healing.
Shady (WA3) vs. Ard (WA2) - I'm... Not quite sure on this one. Shady was actually more threatening to my characters than Ard was.
Jayle (VP1) vs. Gong (SF1)
Rody (S3) vs. Dinn (S5)