after seeing BoA's 'comeback' performance I have to say she's the best out of these. you can't really judge BoA's current level of dancing withouth having seen her dance to 'Girls on Top' or 'Moto'. she lipsynchs while dancing tho , but that's not the point here.
Nami Tamaki is worst out of the three , eventho she's not that bad. but her moves are kinda simple compared to the other two even when she is only focusing on dancing.
I personally think Namie Amuro's singing while dancing is a bit overrated. She has sounded awful several times while singing & dancing at the same time. for example on her korean tour thing. she has had some good sounding performances too tho. but overall I think BoA is better than Namie these days.
I like Koda Kumi a lot too , she would be my top choice with BoA