EDIT: After reading over the thread, and having a quick talk to Ultima off-site, I have a few more thoughts.
Is This Taking a Religious Stance?
I do also find it a bit prickly that, while our previous systems could've claimed that we were largely lowballing religious claims due to relying on concrete demonstrations, rather than larger descriptions that have to be taken on faith, from a discussion with Ultima off-site, having these sorts of tiers starts to involve us taking definitive stances on arguments for the existence of God, which some people take as the sole justification of their beliefs, such as the
Cosmological Argument and the
Ontological Argument, since the justification for this tier's superiority is intertwined with the logic of those arguments.
I do think either presuming that one or both of these are true or false, rather than saying they're matters of faith that lie outside of demonstrated feats and thus aren't relevant, is a modestly worse state of affairs. And while I ultimately don't find this too important myself, I see why stuff like it can rile others up. And for clarity, I don't think Ultima's comment about any approach being a theological one is actually true.
Other Statistics
While this may belong in another thread, since people mentioned here, I'd want to take a lot of care with our definitions of Tier 0 ratings for other stats. DarkGrath's definition for Irrelevant intelligence, for example, seems like something that people would argue non-0 characters as having.
I could not care less about whether we call such statistics "Irrelevant", "Unbound", or anything else not horribly offensive.