I believe if he's at 90/95% before the Tour, like he was before the Vuelta 2023, Visma will decide to put Vingegaard in the Tour, because he can still fight for the victory and improve the shape until the last week, where everything will be decided.
Now, this can be "wishfull thinking" by my side, but i believe he will be in the Tour, because Visma did not descarded yet his appearance there, and i believe a lot in his ability to recover faster. This guys doesn't appear to be humans. It's unbeliavable how fast Van aert is recovering after what happened to him.
I'm not sure if 90% Vingegaard can beat 100% Roglic. This would be tough. Hard to say anything for sure about Pogacar as he's never done a GT double and no idea what percentage he can reach (but probably not more than those 90%). If Pogacar was 100% preparing for the Tour then 90% Vingo would have small chances but Giro makes it a different situation.