Ok, been checking out this topic just lurking and figured I'd chime in. My opinion they do matter but depending on the game, may determine how much they matter. Well, I have always felt tiers lists DO matter thus why we have them...otherwise, why have them?[especially in a game like MK9 where match ups are important] Are they everything? No, but do they matter to a degree and are relevant? Yes. Otherwise, again why do we have tier lists? Why does every major MK site have a tier list stickied right? For newer players exclusively? I don't believe that. Anyone can pick up this game one day and drop it the next like any other game. The Good, competitive players have this knowledge as well. Do they not?
I believe the tier lists come in handy to both newer and veteran players alike. If they didn't we wouldn't have something called "counterpicking" now would we?
Personally, I feel people shouldn't emphasize "too much" on tiers, but at the same time to ignore a match up is retarded as well. You're telling me if a Kabal or KL player faces a "Sheeva" player, tiers don't matter? One word for that. bullshit. There's no way the Sheeva player is going to win that, don't care how good they are on equal skill of a KL or Kabal, and if it is possible and "irrelevant" then please prove me wrong and post a video of a solid Sheeva beating a good KL or Kabal(and good luck finding that video lol). It's just an uphill battle for some match ups and highly against or for someone's favor, period. Think of it like this, first guy uses a pistol to kill people with...second guy uses crossbows and slingshots to kill people with. If both guys go up against each other of "equal" skill using their respected weapons, who has the advantage, who will most likely win? Hint hint, NOT the guy with the crossbow or slingshot. Unless he gets some kind of advantage to compensate that the dude with the gun doesn't see coming. But face to face, both accurate yeah I'm pretty sure a bullet is faster then a slingshot or bow so...yeah.
Now, one may say well then they can pick Kabal or KL or Rep whoever too. True, but maybe they don't want to or want a challenge winning?
No disrespect to "top tier character" players, but I'd still rather watch someone do well with a mid tier or low tier character. It's just more fun to watch and not dull, it shows those players don't rely on the better characters to win or do well. This is a big reason why I personally don't like using Kabal, Raiden a lot. I use them as secondaries..but I'd be lying if I said I have more fun playing them then say Ermac or Sektor, someone like that.
I think what it comes down to honestly is how bad do you want to win or increase your chances of winning. As oppose to use who you enjoy regardless of tier. This is something I've noticed both online and offline watching videos of people at tournaments. Online with the counterpicking games and tournaments with people who go with the Kabals, KL's, Reptiles, etc. Deep down people want "to win at any cost" but only some will actually admit it. This is why I have a lot of respect for people like CD Jr. when he won it all with Rain last year at that one tourney. Why don't we see that more often? Because most people don't want to put in that much time in a mid tier character because they know it's more work and harder to win that way, but not in the realm of impossible and thus why they figre ehh I'll just go with a top tier. This is why not even the best players can use every character "equally" because if that were true, they'd win with every and any character at any time so they will main a top tier to increase their chances of winning on top of knowing how to play the game well. That is all.