-EMS Madara needs to move up a tier.
-KCM Naruto needs to move down a tier.
Rest is great.
Any particular reasons?
kaguya is not a tier above everyone else the overration
I feel Madara should be in tier one.... He reached a power that The Rikudou has not ever reached.... Madara reached Kaguyas power.... Other than that it's your list, but I disagree on most of the upper tiers....
What? Hagoromo split two of his powers onto Naruto and Sasuke.
Take that understanding for a minute. Naruto/Sasuke are not even near Hagromo's powers, considering that both him and his brother defeated the Juubi, and Kaguya just the same. Argubly with better results. (Remember Sasuke's Chibaku Tensei compared to Madara's)
Not to mention the Chibaku Tensei seals came from them.
kaguya is not a tier above everyone else the overration