I am still not convinced by the elimination count done here and in other places. I still insist Master Roshi has 4 eliminations and one assist and Tenshinhan has 2 eliminations.Same for other fighters, if we redo calculations. It is the last blow that counts. Exactly like in for example football games: a skilled player can build up the whole attack, make the decisive pass to another player who scores the goal. Only the player who scored the goal is the one counted and displayed as the one who did it (and of course gets the money for it if it is a big competetion) even if it was by mistake or even if the defender of the other team scores it against his own camp, he gets his name on screen as the one who scored the gioal.
Same for online game like FPS. You can particpiate in dozens of assits in killing, it only counts as kill is when you are the one who kills the opposing player. You can keep having assists all the time, helping all the others getting easy kills but you will stay on bottom of leaderboards, but if you hit the last blow you get it counted as kill and your score levels up quickly.
Sorry, but this is how it goes and more logical.