Well, that's how a tier list is supposed to be done for a 90 character fighter. Not in terms of numerical order, but in terms of which variations are good and which ones are not. The process of creating a tier list in today's generation of fgc players has been done in somewhat of a hasty manner. I'm no veteran, but I've always watched fgc players since I was 15 years of age. The process on how a tier list is made requires some research on what tools the character may or may not have, their matchups, pros, cons, et cetera. So far, I've been seeing tier lists drop based on just theories and who may be broken within the 5 minute time it took to make that list. Now, I'm not saying that this tier list was just excreted out, because Yomi has some talented players in their ranks, but I'm curious as to where they've obtained their information from. Is it just solely based on what a character has, because last I check Tanya was just released and to say she's the best in the game already is a bit rash, wouldn't you agree? The character hasn't been fleshed out enough to determine whether she is truly the best or not. For example, look at Fire Fist Liu Kang. He got a major buff and everyone is already crying for nerfs, but some players in the community have found ways to deal with FF Liu Kang which makes the fight not one sided. As a community, we need to stop making tier lists a priority and put that on the back burner for a little while. We need to flesh out the game together as one to figure out what needs to be fixed, who is good, who is not, and what's viable. If we rush a list so soon it wont come out well. It's kind of like a soufflé. It is a delicate matter that needs time and patience to make.
On the subject on how the tier list wold be constructed, It wouldn't be a number based tier list. They would be grouped in by letters, like what a majority of tier lists for fighters are presented in. A fighting game that has something similar to variations is Melty Blood and their tier list is similar. Here is an example of tier list for Melty Blood: Actress Again Current Code. I'm no Melty Blood pro, however, information is information. For those who are Melty Blood players if I have some form of misinformation please correct me on this. Thank you in advance.
http://www.round1.sg/forums/index.php?topic=539.0
As you can see the character are listed based on tier and their variation. Melty Blood isn't like MKX where they character plays completley different from the other variations, example: Kano Cybernetic vs. Kano Commando. The character simply has some changes in special moves, normals, and/or moves have been replaced. Kind of like half the variations in MKX. The difference is that this is what the creators of Melty Blood intended, unlike NRS who ran out of ideas and just did whatever. One would choose what variation for said character they desired to play by selecting a moon phase. Either Full, Half, or Crescent. Melty Blood's character roster is a lot smaller than MKX, but with the moon phases added in it kind of adds more options for the character. Another game that did something similar to MKX and Melty Blood was Arcana Hearts. You chose a character and a Arcana which added elements and/or mechanics to that characters game play. So, the tier list was rather large as well due to the diverse pool of options for each character.
Hope this clarifies what I was trying to present in my previous post.