SPENT ISO

I can develop my roster horizontaly or verticaly. I have not suffisant iso to level up my character. I have 10 fully potential 166 and all other character.
1 153/168
2 153/166
8 140/166
2 140/140

I think is better to have lower level character in PVE because level of opponent is lower. but higher level character in PVP.

Who I can spent iso?

It really depends on the characters you have. If you can post your 3* we can give you better advice.
Top tier characters you should level
X-Force
Sentry
Daken
Hood
LThor
Patch
Cmags-(If you have X-Force)
LCap-mostly for PVE and really needs help from Hood or OBW

Hope this helps