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2.
In a fighting game, reprensents the strongest characters in the game. Top tiers are usually marked by higher priority moves, hard hitting attacks, strategy variety, speed, and (sometimes) ease. When a game first comes out, the top tiers are usually the easy-to-use cheap characters, and players tend to rely on cheap tactics such as "spamming" a high priority move. After some time, the game tactics begin to develop as people learn new strategies with other characters. Eventually the "cheap" top tiers are replaced, knocked down a level, or accompanied, by new characters. A good fighting game should be as tierless as possible, although this is hard to achieve.
Marvel VS Capcom 2 matches are dominated by top tiers due to the fact that they are so much better than the rest of the characters. In Capcom VS SNK 2, the top tiers aren't so much better than the lower tiers.
by Jimmy March 04, 2005
 
1.
1. The best and most oftenly picked character in a game. This character is more times than not the strongest and usually is chosen the most in tournament/high levels of play. Synonymous with low risk high reward.

2. The best

3. Opposite of low tier
Sagat, Blanka, A-Sakura, A-Bison, Ken, Yun, Cable, Magnus, Storm

"His CvS2 team is top tier"

"This sandwich is top tier"

"His PNRZ sure is top tier"
by Tweakumz July 08, 2003
 
3.
A collection of the finest men to ever walk this earth. When these men get together there are no others who can party harder. Mainly congregating in Montana, these men represent the most elite drinkers this world has to offer. Can be identified by their continuous shouting of the chant "ROLL TIDE" followed by a over aggressive high 5 or a gator chomp. If you see these guys coming either run for your life or prepare for the wildest ride of your life.
"Who needs the caps to bottles of alcohol?" (Tosses caps out the bus window and starts passing around the bottles til gone) "Top Tier! ROLL TIDE!"
by E_Bombs August 24, 2011