Board Thread:General Discussion/@comment-32478719-20170423195752/@comment-28362353-20170423203548

The reason they are there is because they provide great links with each other and other units and they can outdamage God leads, and the "crappy" SSJ2 GT Goku is S rank because he activates almost all of SSJ4 Vegeta's links and goes decent damage by himself.

Cell is a tier below omega because really his only good links are Shocking Speed and Fierce Battle. While this isn't the same for Omega, all Cell really does is hit hard. Whereas Omega hits just as hard if not harder, greatly lowers def, and lowers the attack of the enemy by 30% and also has a very high defensive stat, which just gets even larger with the dupe system, allowing him to tank, something cell cannot do.

If you don't like the tier list, don't look at it. But some people find it very helpful.