Forum:Tier Lists, how are they made?

So, I've been told, time and time again, that tier lists are made to chart who would win in a fight against two players who are of equal skill. But, are they actually charted like this, or is it just a list of who wins more often in tournements? There seems to be a lot of debate about them, with people throwing out statements of why one charecter is better then another, what balances out their weaknesses, etcetera. But, all of this is pointless if we're just measuring who wins in tournements more often. If you guys really do care about the tiers being based on who would win if 2 players of equal skill playing as different charecters were fighting, shouldn't we just pit level 9 computers against eachother in 1 stock no item matches?

Of course, I'm not sure which stage you would use. It would have to be fair-symmetrical, no randomness, and no stage hazards that aren't symmetrical. Only -Final Destination -Battlefield -Some certain custom stages fit this description. Still, are the tier lists made like this? How are they made? If you really want to know which charecter is better then another, you should really pit them against eachother as level 9s, 1 stock, fair stage, no items.