This is the latest and most widely-accepted smash tier list for Super Smash Bros. Ultimate from Nintendo Switch and last updated on February 18th, 2020. Reflects version 7.0.0 of the game.
What you see is the PGRUv2 Ultimate Tier List and it was created by sending an anonymous survey to the top 50 players in the world in Smash Ultimate. The result is an unbiased real opinion on what the pro players think of the game.