This is a pretty vague subject, but whatever...
I'll say as far as entertainment value goes, Anarquia is the worst, in both companies. He's not too good at wrestling either. I'll say someone else who is at the bottom of the food chain is Mark Haskins. I don't know if they just have him on reserve for UK shows, but he's terrible in both areas. Zema Ion never wowed me with his mic skills, but he's an ok wrestler, though at times rather sloppy. The best wrestler overall in TNA at this point I'll say is indeed Bobby Roode. Styles hasn't appeared in a while so it knocks him off that throne and Angle and Joe would also be deserving of a mention, if only they were both still at their peak. They both are still pretty awesome, but I can't say they're that great, no matter how much I like them.
WWE's best all arounder is CM Punk. If you want to look at absolute technical prowess, you have to choose D-Bry, and as per entertainment, I'll go with Cena. But Punk has it all. Another top performer I think is Cody Rhodes. He'll move up the ladder and continue to get better and I'm guessing that in about 3 years if we're still discussing this, he'll be one of the top mentions on this topic.