Actually everyone always says that the top tiers of CVS2 are usually the Capcom Characters while some KOF Characters are just mid tier characters... Thats why I dont beleive in Tiers.
People claim that Blanka is the best in the game, they just dont know how to avoid him. He can be countered in so many ways, especially since he is predictable in both rush down and zoning games.
A shoryuken or a jab can stop his roll. Hese like a fat and more powerful Dhalsim. From what i've seen so far... Best SF Characters in CVS2:
Blanka (Their are people that know how to use him effectively
)
Vega
Sagat
Ken (Hese considered a Mid-Tier but if you rush down nicely hese hard to beat)
E. Honda (Depending on your opponent, his Head-tackle attack is almost invincible)
Balrog (People say his Lvl3
There are probably some Capcom Characters that I forgot, cant remember the rosters right now...
For KOF:
Geese
Mai (Considered Mid-Tier even though she has proven to be good)
Joe (Considered Mid-Tier even though his Tiger Kick actually gives him invisiblity frames)
Terry (Also considered Mid-Tier)
Rugal (Hese considered Mid-Tier too, but Zoning is his only game)
Hibiki (She's weak but she has got alot of reach and poking games with her light/medium punch)
Nakoruru (Probably the most annoying character in the game but there is only one strategy you gotta use to beat her)