Master Roshi would beat Tao cyborg or no cyborg.
roshi has stated that dodon wave is superior to kamehameha. since the signature move of the crane school is superior to the signature move of the turtle school it is logical to deduce that the crane school is superior in terms of martial arts to the turtle school. tao and roshi are both human masters of martial arts, but roshi's style is inferior to tao's, plus tao is highly accustomed to killing. tao should win.