Well moveset should obviously be factored in, and because of how important counter picking stages is, they should be too.
Say for example you have two characters; character x and character y. When just comparing their movesets, attributes, how easy it is for one to gimp another, etc. they come out at 50:50. But then character x has three very strong counter picks, and character y maybe doesn't have any that are that strong. The match up, imo, should be considered in character x's favor.
Tourney results shouldn't have anything to do with a tier. How well a skilled player plays a character shouldn't have an effect on a tier list. A tier list is just supposed to reflect match ups. I don't see the point in a tier list constructed this way, because it doesn't really tell a person a whole lot.
If a person wants tournament results, they can go look up tournament results. If a person wants match ups, they should go look up the match ups. One that tries to meld both into a single list just seems confusing and unnecessary. Especially when it is considered the "main" tier list.
To be fair, not all members of the SF community think that way. I would consider myself a member of the SF community first and foremost, but I love competitive Smash.
I'm not as good at it as I'd like to be, but I still like it. lol