A new tier list for Dragon Ball FighterZ recently shared by Latin American eSports professional player and UMVC3 champ Nicolas Gonzalez better known as KaneBlueRiver in the FGC. The list seems to have a Japanese origin (Hirouk1) in which the champ translated in order to share the information. The list of characters is also missing Trunks and Frieza but still, this is a good reference for comparison purposes.
S: Cell, Beerus, Gohan Adult
A: Hit, Vegeta, A16, A18, A21, Goku Black, Kid Buu
B+: Majin Buu, Nappa, Goku SSJ
B: Ginyu, Piccolo, Gotenks, Kid Gohan, Tien
C: Yamcha, Krillin
The following list is not official, it is purely based on the opinions of some of the members of the FGC who devoted their time and effort to analyze and dissect each of the characters in the roster. The Frame rate data for some of the game's characters was also shared a few days ago and it even includes a tutorial on how to calculate the frames without the aid of a recording software. Stay tuned for more Dragon Ball FighterZ news and updates.