[quote=@MelonHead]
Of course, the most complicated and debate inducing factor spitting in the face of any tier system is magic, and all its many unwholesome and impossible to categorize effects. What tier is a fireball? How about illusions? Is my assault rifle toting soldier equal to your fireball throwing mage? Who the hell knows.
[/quote]

This is partially why tier lists have irked me in the past - they try to account for all of these eventualities (and while I get why) and just making it messier and messier.

At some point it just has to be a judgment call of the individuals participating. Using a very simple system and then having people construct specific rules for their own individual battle that are then agreed upon is probably a good way to consider going.