The problem with this point of view is that it is self contradicting. The reason ABC logic doesn't always work is because every fighter is unique with differing strengths and weaknesses. So we cannot then say, 'for example so and so' because they cannot be compared for that exact reason.
Second: A>B>C is not a transitive relation when we are talking about combat. (i.e A>B>C doesn't imply that A>C) Darth Nihilus is the perfect counterexample for this and this example shows very well that you have to take into account the specific skills of the characters and even the circumstances under which they engage each other.
Nonetheless redacting that example, your argument does have weight. But in this situation ABC logic very much works. Because Luke mirrored Vader's fighting style, the same style that he used to defeat Dooku. And even if we take ABC logic out of this, Luke remains an exceptionally skilled duelist, more skilled than Vader. He also specialises in Djem So, which Makashi is inherently weak against.
And tunewalker, you raise some interesting points. I haven't read to ROTJ novel so I'll accept that what you say is true as you possess more facts. Originally I thought Luke's style was unrefined in the sense: untrained. But if he learned his form by mimicking Vader, well then that's a different story.