I hoped that DeDeDe and Wario would drop to A tier, but seeing as how Ally got booted from winterfest by a DeDeDe, he'll probably stay. I won't say he deserves it (by the way, his up B recover *is* usable, but you have to aim for the edge otherwise be punished, and if you always aim for the edge, edge hog wins, so eh... not really a + in my book)
Wario doesn't cut it as S tier material in my book. Top of A with DeDeDe as close follow, but since I don't doubt Dedede will stay there, he might too...
I defintely know Marth doesn't deserve S Tier. High A is even debatable because I think IC deserves it more, and in my perfect world of Wario Dedede and IC at the top of A, Marth would be about mid A.
For the S tier, I would still recommend Falco over Diddy, but that's probably preference. They might be equal or something, not really sure on who's better there, but...eh... another day perhaps.