Yo skalla, nice to see you again.
I agree with you pretty much all the way, I think the tier system is an easier format for those who want to have more 'themed' battles
for example a swordsman fighting a swordsman, or some sort of warlock fighting a phantom with similar ability levels, and it also pushes some players to not just create demon vampire overlords who can summon meteors and do somersaults.
But its more of a optional guide than a rule, its there for people who need it.
I think the tier system does the exact opposite. Not only does it make it combat seem even more excessively complicated for newcomers, it often ends up separating characters that are likely similar in power scope but due to technicalities in different tiers. I've seen that one happen quite often in tier lists (not necessarily specifically the main one RPG used).
My system was more focused on separating the types of powers by the mechanics of them. Essentially was a three tiered system with a 'bridge' between them. T1 obviously was no powers. T2 was basic magical mechanics such as low scope fire blasts/elemental manipulation, summoning, etc. T3 was manipulation of reality/high level creation magic. Obviously this is an shortened version, but provides the concept. If you wanted mainly fist combat with mild powers you'd basically use a T1.5. Higher scope magic would fall under T2.5, but doesn't extend into the construction/deconstruction of reality/the universe.