Ew.
I don't even know where to begin...
I agree that Sheik and Rosalina, in that order, are the two best characters in the game, and that they have their own tier.
But then everything falls apart.
I would argue that Diddy, while nerfed badly, is not
fifth by any stretch of the imagination, and could potentially be third best in the game still. There's a reason that ZeRo still uses him; do not underestimate the character just because he's not SS tier anymore. After that, I don't think that Luigi and Pikachu are better than Sonic or ZSS, and would actually have those ones switch places. Yes, they are good, but I'd argue that their placings are exaggerated because of S@X's talented Luigi and Pikachu players getting the spotlight every week rather than the characters actually being A+ tier.
Villager is
waaaayyy too low, and I have no idea why, since he gets plenty of tournament use and plenty of people have shown us his tools and how they can be used. He should be right after ZSS, imo. Seriously, I don't know why he's down so low. Have they never seen Ranai? Remember?
I'd put Ness over Yoshi, and then put every other character in a lower tier.
I don't know if Mii Brawler is custom or not. If it is, then I'd put it up with ZSS. If not, then I'd say it's about where Ness and Yoshi are, since even 1111 has great combos and has good kill power.
I'm not even going to try nitpicking the lower tiers, because we do
not know them yet. But I'd say the tier list is actually more like this for the higher tiers:
S:


A+:





(Custom)
A:





(1111)
Potentially with a split between ZSS and Villager to create another tier, bringing the A tier to A-.