I just want to add on to and reiterate a bit of this.
In pretty much every other fighting game known to man, tier lists are designed to be and try to be as objective as possible; the entire point of the list is to figure out, on a theoretical level, what tools Character X has against Character Y (and the reverse) and how those tools affect the options that each character has. In most games, the ONLY things that matter are hurtbox size (so, how easy is it for you to get hit: a perfect character would have either no hurtbox ever or a hurtbox of only one pixel on one frame), hitbox size, placement, and speed (so, how effective are your attacks at controlling space: a perfect attacker would have normal attacks that come out in one frame and have hitboxes that cover their character's entire hurtbox plus a circle around them radius the longest disjointed attack in the game), and movement options (how easy and quickly you can move around: a perfect character would have the ability to invincibly teleport to any position on the screen in one frame).
In Smash, most of those things still matter, but because the name of the game is KOs, and not stamina damage, and because movement and positioning is so freeform and not limited to a small subsection of screen (there are no corners, like in Street Fighter, for instance), it's much, MUCH harder to pin these things down. Even adding one platform to the stage screws all these calculations up, because one move may be trash on an even field but godly when the opponent is above you. This positioning aspect makes EVERYTHING less calculable and much more subjective.
So, at the end of the day, we, as humans and not supercomputers, cannot possibly calculate every single scenario in the same way we can calculate every single scenario in a Cammy vs Rufus match. This means that Smash tier lists, by the very nature of the game we are playing, are inherently WAY more subjective than any other game's lists. The best we can do is nail down a voting procedure, but past that, there is NO set in stone, consistent procedure for calculating even ONE matchup in this game. Such a procedure, in fact, cannot exist.