And, just as inevitably, a low tier character will still be able to pound a high tier character into the ground. As in Melee, Skill > Tier.
And making a tier list before the game is even released is foolish, IMHO. These guys get a few numbers and think they'll be able to know which characters are the best? You've had no time to work with these characters, no time to develop fighting strategies, no time to see how hard those powerful moves will be to hit with, nothing.
Numbers do not win a battle.
No, but I bet they help.