The reason why they are being directly compared is because they are so close to eachother on the list. In the case of Mileena and Sheeva, they are stacked onto eachother, for them it'd have to come down to that direct comparison. All the things ABC listed for Sheeva are either vague or on some level, player to player rationalizing.
Sheeva has no truly practical, abusable, rewarding or outstanding tactics, or easy big damage punishers that work vs everyone, or even most characters, no containment, a high projectile, a slow easily snuffable roundhouse, in essence, all of her moves lack usefulness, she is vulnerable to many combos that most of, if not at times, all other characters are not. The only thing that stands out about Sheeva is...her 42% ground combo, and her tough but reliable 44% ground to juggle combo, which, doesn't work on everyone.
With Shang and Cyrax unable to be last due to their mid screen infinites and Shang's ability to morph), Classic Sub's relaunch vs Sheeva being extremely easy and he has two containments, Sektor who can also relaunch her, not withstanding his tactics in general, and Mileena obviously outmatches her, where does she have to go? How could she go above all of them? Is Sheeva honestly at all better or more effective vs the entire remainder of the cast than all of those characters that she should be above those characters? She's not measurably better at all. This is a huge problem with netplay, as it alters character performance, dumbing down the tactical characters when they are extremely reliable and effective offline, and once again, this is not an online tier list. Characters like Kano and Reptile get the shaft because some of you think they are too hard to use. Just because not a lot of people use them online, doesn't mean people didn't use them ever. Most of you are completely unaware of the original scene and that cannot be discounted, otherwise again, this would be an online based tier list.
Get your skills up, get some tournaments together in your area and stop thinking that netplay is serious. This isn't online and if you're never going to play offline, then stop arguing about this tier list. This is a list that is comprised of the sum of knowledge of playing this game since before some of you were fully potty trained until now, and no one or group who plays online has presented an argument or revealed tactics, strats and combos to change how any character is played in years. I've played vs and seen better Sheevas than CD's in person before I met or knew CD existed, and even if he had the best Sheeva ever, his usage of her alone doesn't change her tier list spot.
Liu Kang is a fortress by the by.