Ok, let's stop making assumptions about the "elite of OP"
CP9 looked like Elite, Enel was definately elite, and etc however look where that got them.
With the introduction of Gear 3 I believe Luffy has reached the halfway point both storywise and strength wise. He doesn't need to go the 100 % to defeat elite. I figure by the time the next large arc (Alabasta, Water 7, Skypeia) ends Luffy will be strong enough to take on Ace.
Why do I say this? Ace proved that with little effort he could cut through a small fleet of ships while showing off. I believe the 300 pound cannon would be the equivelant force of Aces strength back then, like I said half of that 300 was Luffy. Zoro has also shown he has quite powerful ship wrecking abilities, however he does tend to concentrate, this could be personality wise because he is a swordsman, however I tend to think of Zoro as a showoff.
NOW, once Luffy gets 1) used to his gears over long periods of time or 2) gets a new upgrade, he will definately be at least as strong as Ace. That to me says he will be able to take on any of the Shichibukai (with the exception of maybe, maybe Mihawk) and any other elite non leaders.
As Luffy grows, so does his crew, I believe by the end of next arc, realistically speaking Blackbeard would be the next opponent, if he does not attack them now, theyll be too strong for him at a later time. There is no way Blackbeard (who by all visual indication shows he's a brawler) can fight against Gear 3 for an entire fight (which Luffy should get used to doing eventually).
So the way I see it:
Luffy now is as strong as (for arguments sake) CP9 Lucci and Blackbeards nakama.
Next step up is Blackbeard + Kuma the bear/other Shichibukai under Donflamingo.
Then Donflamingo (I'm assuming he's the second strongest shichibuaki for arguments sake) + Shanks Nakama
Then Ace/Whitebeards Nakama + Mihawk
then Shanks/Aokoji/Dragon and once he's on this level he doesn't need to reach 100% he can take on Whitebeard even at 85% due to his sheer will to win. I believe that if Luffy reaches this level then in a battle similar to Croc's 2 loss 1 barely win victory Luffy could defeat Whitebeard.
I believe this is a more realistic way of looking at OP, rather than saying Oh Luffy is a bitch compared to insert name here Luffy is officially friggin strong as he showed off with Gear 3, the ability to wreck half a building with a single punch and little effort is the begining of the "take out a mile of land in a second" Enel type power level.