My personal thoughts are that:
I don’t think the TIERS are going to be main discussion point in this game, but rather MATCHUPS. Here’s my reason why.
At the moment, there’s only 10 characters, and they’re all pretty unique in their own way. So there’s not really a character that just flat-out ‘does everything better’ than someone else. They may be better in one area, the other excels in another, etc etc.
For example, in MvC2, Magneto is considered one of the top 4, but seems to struggle against a Strider-work/Duc Do-like team when Mag’s is on point, and neither Spiral nor Strider are as high. Again, I think matchups will be the more important discussion.
Although that being said, I am curious as to how the game evolves/devolves. I got some good offline play for the first time, and it was very fun, educational and downright soul-crushing. I played against a very good Solo-Cere, and all my fears about her came to life, with a few added nightmares to boot. I know MikeZ loves dem grapple characters, but at the moment, it does seem that giving a character access to MONSTROUS command grab range/damage, with the access of Hammerfall-like mobility with armor (Bullrush), VERY viable anti-airs, extremely effortless damage and incredibly reliable normals, it becomes difficult for me to imagine her having much to worry about, as she truly has an answer for everything, and it HURTS.
Granted, I’m not saying Cere’s -broke- by any means, but I see her not only having a much -easier- time plowing people due to her incredible ability to be a threat at -all- ranges, but just discouraging reasons to use others because she is so amazing for so little investment. Thankfully this is SUPER early and the discovery process is always fun and exciting. The best everyone can do is focus on their mains/teams, play as much as you can, and try to study and analyze any roadbump matchups you run into. So far I’m really enjoying the game, and thanks to MikeZ and crew for everything.
tl;dr version - Matchups > Tiers. I hate Cere.