TO: Beaten, doing aftergame, thought I'd finally set up my tier lists. Characters in () are aftergame people, being placed relative to where they're at now; however, this is mostly maingame commentary.
Tier 1: Reimu, Marisa, Chen, Yuugi, Ran, Kaguya, Rinnosuke, (Mystia, DEAR GOD Mystia, Sikieiki)
Tier 2: Alice, Komachi, China, Suwako, Orin, Aya, (Renko, Kanako)
Tier 3: Iku, Yukari, Tenshi, Sanae, Yuyuko, Patchy, Flandre, (Maribel, Yuka)
Tier 4: Sakuya, Remilia, Mokou, Suika, Eirin, Nitori, Youmu, (Keine)
Tier THE STRONGEST: Cirno, Wriggle, Rumia, Reisen, Minoriko
Tier What The Goddamn Hell Is Wrong With You: Flandre, Renko
Commentary (this could take a bit):
Reimu: Solid all around without excelling in anything. Early on, uses her SPI damage to help clear, but Marisa quickly picks up and does it better with MYS - the two work well in taking stuff out. The damage starts slowly sucking, though... and that's about when buffing her MAG for MT healing OR buffing defenses for tanking forever comes into play. Vital for later bosses, MT (row) Paralyze helps a lot on the final and multiple randoms... Yeah.
Marisa: Randoms? Asteroid Belt, or maybe Earthlight Ray. Bosses? Buff her up and toss out a Master Spark, then get back to regen'ing SP in the back row. Works so very well.
Remilia: Jeigan. Great early! But usage fades badly after floor 8 or so.
Sakuya: MT Speed buff! And and uh uhm. ...uh. ... yeah. Not unusable, even now, but still kinda "eh". The damage fails forever, which is sad.
Patchy: Jeigan! Except she's still so incredibly useful endgame... if she gets a turn. There's enough people to buff speed/enough free turn people that it's not a fatal flaw, but it's still saddening enough that she drops as soon as enemies consistently outspeed her and tend to have MT physicals. Some floors, though, she's a lifesaver.
Chen: Okay. I am probably the biggest hyper of Chen thus far. This being said? CHEN IS FUCKING AWESOME. Switch in->hi Kimontokou->FOIFOIFOIFOIFOI->see ya. PSW deals with a lot of high-DEF opponents that'd frustrate Chen otherwise, and the speed can allow her to get in a turn before some seriously scary randoms later and, often enough, take them out.
Meiling: TANK. HP, defense, adequate Mind, good resistances, cheap skillset. Tanking in her vein kinda becomes more difficult later but she still does fine at it which is impressive.
Cirno: Wishes she didn't have her entire skillset obsoleted really damn fast outside of the CLD element which is also kinda obsoleted fast. Meh.
Minoriko: Chibi-Sanae.
Youmu: One of a set of three (Youmu, Yuugi, Suika) who I'd call high-impact sluggers. Youmu's the best of the three at MT! And she does it dam well! ...that speed. It doesn't like life. It's bad enough to relegate her to mop-up duty.
Alice: Reasonably fast MT NE damage, both phys and mag: a powerful ST Fire phys; a... decent MT MYS attack. Great at weakening or clearing crowds, and the attached statdowns help even more there.
Rumia: Solid ST MYS damage! ...NOTHING ELSE. Holy crap the stat/skills are horrible. Demarcation has very theoretical use but I never got anything out of it.
Wriggle: Do you care about POIZN n/n
Yuugi: Okay. K3S? Her attack score? She -murders- things. Buffed by Kaguya or Rhino, it just gets bloody stupid levels of damage outdone only by buffed Marisa. Marisa is one shot. Yuugi is not. Really bad magic durability and being slightly sluggish can hold her back, but... not enough to lose her slot in tier 1.
Aya: I've been too hard on her - she's a Chen variant. Lacks Kimontokou, but there are others with MT buffs later so she's definitely usable - and her MT and ST damage are both solid and -fast-. Takes thought to use but is worth it.
Iku: More WND damage! Hers is magic, and good at bypassing high MND to boot. Also has an okay buff. Tanky, especially to magic, and only slightly sluggish helps.
Komachi: HP. Narrow Confines of Avici. That's it. That's all she needs. MT omnistatus+multistatdown? Yeaaaaaaaaaaaaah.
Suwako: No durability! Kinda poor speed! If she hits you, she either goes for competent ST damage + awesome paralysis, competent MT magic, or... a NTR ST nuke that probably would rival K3S if she had the stats.
Sanae: ST healer, okay backup damage, has a decent omnibuff if she's bored.
Nitori: Situational use busting high-DEF randoms. No other practical application, but she's good at that!
Ran: Okay. Ran. Quick-hit composite NE damage. Two solid magic attacks, opposing elements. Two full-team buffs, weak but stackable on the back row. Yeah, awesome stats, awesome skills... definitely top tier.
Eirin: Meanwhile, overestimated her. Hourai Elixir is awesome utility! The damage is crap. Durability's nice but doesn't save her from being low-impact.
Tenshi: If you rely on non-ITD, you do not kill Tenshi. Period. She will laugh a siege to scorn. Makes a great frontliner for that reason.
Mokou: Needed more attacks that weren't reliant on hitting low Mind.
Flandre: I gave my rant on her before. Bizarre little character.
Orin: Dropped her one; Blazing Wheel compositeness creates some issues later and her NE phys backup's kinda weak. Still great clearing.
Kaguya: TWINK BAIT ALERT. Awesome damage if you take the time to buff up that MAG and SPD. Will -not- impress otherwise. Gets very, very good in aftergame, where the whole "hi I ignore defensive stats" really kicks in as an advantage.
Suika: Mrrrrgh Iunno. Should be good, but the damage never really impresses even post-buff.
Yuyuko: MT 100% ID + SPI damage. Yeah.
Yukari: Another Iunno. The damage really fails if Chen/Ran aren't out - and while Ran/Yukari out makes sense, Chen and Yukari don't really work together well as Yukari's support games fail to help Chen. Still solid.
Rhinosuke: MANnosuke has crappy damage! He has MT 100% ATK/DEF/MAG/MIND buff (World-Shaking Military Rule. Awesome name. Has the downside of being OPB and he leaves the team after the fight due to 0 TP afterward. Oh, and he can't switch in/out due to TP->0. But that's why the latter parts are important.). He has awesome defenses. He can actually manage decent ST damage, and Traumerei is useful on a rare few opponents (PC SoHD sucks). Fast. Durable. Buff is shiny. the ST damage ignores defense decently well. Yeah.
Maribel: Ran remix for the worse, but that's more saying something about Ran. Hits three elements (SPI/MYS/WND), has both magic and composite damage (composite this time is the MYS), gets a self-omnibuff... but the stats are lower enough that she can't sell the package as well. Still brutal.
Renko: Welcome to the "What the goddamn fuck is wrong with you" tier, Renko! The stats, they suck outside of excellent HP and passable speed. The skillset, though. Good grief the skillset. GALAXY STOP! Speed Down + Paralyze + MT ITD damage (that sucks due to Renko stats being -horrible-). CHARGE! MT stat buffer! Doesn't have Rhino's disadvantages... but it has FLAN'S. Damages her entire team and delays their next turn. The damage is not insignificant, but it is kinda "eh"; still, could kill if you aren't paying attention. The turn delay is the frustrating part, making her timing important to figure out. DEBILITATE! MT stat down! Awesome character, but very quirky.
Kanako: Quick-hit SPI damage that uses her ATK and MAG but pretty much only hits MND. Sadly, her stats aren't good enough to make this very shiny, but it's still good. Solid MT WND, incredible MT CLD. Durable-ish, speedy-ish. Overall competent.
Mystia: MT. PARALYSIS. OFF THIRD-BEST SPEED. AND SOLID DAMAGE. Oh and she gets a quick hit physical. Yeah.
Keine: No downside buffing, okay but not great offense, decent all-around stats, but the package fails to impress under scrutiny.