Not another spriteswap, please; you could do your own char instead of spriteswapping Choujin's (and Stig87's) char.
-why did you scale it? The char works better on scale 1,1 (for example D,DF,F,a or b hits when in scale 1,1 but not when in scale 0.81,0.82)
-hitsparks are misaligned (check the hitdefs in the .cns file), this because of the spriteswap;
-he is tired/dizzy when he is charging aura, and in some anims, like the rush with D,B,F,kick;
-use Supermystery sprites for Roshi next time instead of Emuboarding, because Supermystery's are better ripped (it's a suggestion);
-some sprites are misaligned in the .sff;
-palette isn't applied correctly on all sprites;
-instead of placing the sprites and/or FXs in the .air file, do it in the .sff, this way you'll work less (example: Kamehameha);
-the intro is kind of strange, and the sound totally doesn't match the intro pose correctly;
-anim 100 is the first frame of the second kick; in Ub22 he didn't have the flying forward anim, so I could close an eye on this;
wow, so you don't care about feedback, we have another one of "those".