==================
===CHARACTERS===
==================
My personal tier list, though I think its about as accurate as you're going to get.
Giant/Banned
PTX-40A (I really place somewhere in A-, due to having a few losing matchups.)
Gold Lightan* (Destroys 75% of the cast free. Loses to the rest free. Has his uses as a counterpick.)
S
Zero
A
Tekkaman Blade
A-
Ken the Eagle
Yatterman-1
Jun the Swan
Ippatsuman
B
Polimar
Viewtiful Joe
Ryu
Saki Omokane
B- (this tier is a bit fuzzy in terms of order)
Batsu
Chun-Li (High potential for upper B if played at god level?)
Doronjo
MegaMan Volnutt
Morrigan
Kaijin no Soki
Casshan
C
Alex
Tekkaman
Yatterman-2 (There some contention from others, but I don't think she can go much higher)
Roll
Joe the Condor (From here and below could potentially be in a "C-" tier)
Karas
Frank West (Japan says he is high tier due to his infinite/damage)
=============
===ASSISTS===
=============
This list is a bit hard to properly tier as we don't have assist values/properties/frame data available to us. Generally this list pretty close, especially the high tier assists, most of the contention would be on if a few of them have invincibility frames or are just fast.
S
Ryu
Tekkaman
A+
Polimar
Morrigan
Chun-Li (Test for Inv.)
B
Zero (Test for Inv.)
Roll
C
Alex
Ippatsuman
Soki
Doronjo
Karas
Jun the Swan
D
MegaMan Volnutt (Test for Inv.)
Tekkaman Blade
Batsu
Joe the Condor
Casshan
Saki
E
Yatterman-1
Viewtiful Joe
UNRANKED (Need to think about more)
Frank West
Yatterman-2