The whole reason I have this handbook writer thingy is because I intend on (eventually, when I am finished with my thesis most likely), starting a handbook regarding tiers of play. I wholeheartedly agree that there should be tiers of play and that it can go hand-in-hand with class tiers to create a more whollistic approach to min-maxing and gameplay.
My original inspiration was actually my own character Azrael and the arguments that ensued regarding him. To make a long story short, it essentially came down to him vs. Pun-Pun and H.I.V.E. Myself and KellKheraptis made the point that since Azrael is capable of doing infinity combos he (or anyone else capable of doing such) could beat a build like H.I.V.E. because essentially infinity is infinity. It would just matter who was aware of the other first and who took the initiative to get infinite actions before the other.
The case against Pun-Pun is basically that if Pun-Pun can use manipulate form to "make-up" abilities then anyone else with access to manipulate form could also do the same. So no matter what protective abilities Pun-Pun makes up with manipulate form someone else could just make an ability called "Kill Pun-Pun (no matter what protective abilities this character has, even if it states he/she cannot be killed in any way, this ability annihilates Pun-Pun from existence)" In other words, once again it matters who is aware of the other first and who uses this ability on the other first.
Both of these are rather boring to me. There's no real battle or contest, it all comes down to who can rationalize that they existed prior to the other character's existence and so forth...which essentially makes it impossible to actually have a match of skill. However, what if we take away all the factors that make this type of play impossible, every ability, spell, etc that makes it so battles aren't even fought, they are won before because of a higher awareness? Some of these abilities include (but are not limited to) CoP, Manipulate Form, and anything that allows for a numerical increase from 0 to infinity. These types of mechanisms I would classify as S-Tier (for my love of anime) abilities and should be separated from any other gameplay. Essentially, S-Tier abilities are those that make it impossible to actually play or DM a game because your character is effectively holding space-time hostage. The real point I was trying to make about Azrael (and he was designed for A-Tier, not S-tier play, though he has S-Tier abilities in order to "keep up" with the crowd) is that he could easily do without the S-tier abilities, whereas a character like Pun-Pun, H.I.V.E., or and Wizard that spouts their superiority because of CoP would be significantly less powerful, if not completely unusable without them.
My Idea goes (very roughly) as follows...
S-Tier: Anything that a character could use that makes the game completely unplayable because they essentially hold space-time hostage, or knowledge itself hostage, and create a situation that basically stipulates whoever is aware of the other first wins. Anything that hijacks the game and places the world under the player's and not the DM's control.
Nothing is banned in this format.
A-Tier: The over-powered shit that we all know and love but doesn't necessarily make the game unplayable. While your character may be super overpowered and can defeat almost anything, abilities in this tier don't allow you to hijack the game itself.
Only abilities which would make the game completely unplayable or the battle a meta-battle about who goes first (CoP, Infinites, etc) are banned in this tier.
B Tier: This is where we start really putting stuff on the chopping board and this is most likely the most difficult tier to define. This is basically what pathfinder did in order to give more balance to 3.5. So basically, without making 3.5 pathfinder, what can we take away that uber-powerful, but not necessarily game-breaking S-Tier stuff.
A lot of things are banned in this tier (entire classes such as Dweomerkeeper, Incantrix, Initiate of the Seven Fold Veil, Items like Candle of Invocation, etc). Essentially, what are all the broken things most DM's would complain about.
C Tier: Not really sure if there is a C-Tier but I suppose it would be an attempt to balance out all the classes by taking away spells like shapechange, celerity, etc...an attempt to equalize Casters and Fighters...and so forth.
Many things are banned in this tier but they are more selective in the hope that one can balance things like fighter-wizard disparity.
As I said, I do plan on going into more depth on this issue in a future handbook but it could take around 6 months for me to finish so if anyone would like to take this idea and expand upon it sooner you are more than welcome to (as long as I get some form of credit) and I'll try to participate as much as I can. I think the step before making the actual handbook would be to discuss in a general forum such as this what people think regarding these limitations. Obviously there will be a lot of input and it will be a long process to achieve some sort of consensus.