No tier list would be very accurate right now. You could come up with a tier list today and it'll already be outdated in a couple months time. You are also ignoring the time and effort it takes to come up with a real tier list, especially when we don't even know how a lot of matchups play out.
From what I understand, a tier list is basically: how does each character do against each of the most popular characters. Well, we need accurate data as to who the most popular characters are. That's the easy part. The hard part is debating exactly how each character does against those characters. It's not like we are saying, who has the best matchup against Sheik. We are asking who does best overall against Sheik, and Diddy Kong, and Captain Falcon, and Mario, and Ness, and Luigi, and Fox, and Rosalina, and Yoshi, and Pikachu. That means we need to put 50 characters in order as to how well they do against these characters as a whole. Is a character that does good against Sheik and crap against Diddy better than one that does crap against Sheik and good against Diddy? Or what about if each of them has a terrible matchup with Rosalina, while another does good against Rosalina and crap against Sheik and Diddy? It's not that these are more interesting, it's that we actually have enough data to talk about these tier lists and not tier lists where we rank characters on account of their potential in today's metagame.