The hero is Iowa governor Kim Reynolds. Her 81 score separates her from the rest. Her fiscal policies are not just 1 or 2 years wonder. Its throughout her 7+ years governorship. See link for details.
The villain is Minnesota governor Tim Walz, a typical over-tax and over-spending politician. His 19 score is the lowest among all governors. See the link for details
It's not surprised to see top 6 A-graded governors are all Rs.
BTW. I would seriously consider Reynolds 2028. But I know she is serious when she said she really doesn't like life in Washington and would not leave Iowa. I hope she changes mind just a little bit, willing to accept the ticket as VP of DeSantis who she endorsed for this election, or JD or Youngkin in 2028 so that we can bring fiscal conservatism back to national stage.
Link: https://www.cato.org/white-paper/fiscal-policy-report-card-americas-governors-2024#highest-scoring-governors