From Reddit...
https://www.reddit.com/r/FantasyWarTactics/comments/3t57hj/tier_list_patch_xxx/
PvP
THE GODS
Mu the Exorcist : 100% stun with AoE damage. 100%!!.
Jack the Warewolf : Just unkillable in 1v1 or even 1v2 whit a maxed out passive, deals an absurd damage with 3rd skill maxed.
Deborah the Magician : AoE Killing machine, if she didnt manage to kill you right away the DoT will make up for that.
Carrot "Big Shot" : Also known as F**k you rock units, with a maxed out 3rd skill she can onehit rock units like kai and serendi, with a 3rd skill crit be prepared for a 5 digit number.
THE RUNNER UP
Momo the White Rabbit : He's so cute :3 (HOW DARE YOU SAY HE'S SCARY!?) and just like carrot he can onehit every scissor unit on your team with his 3rd skill. But you have to use ancient coins to get him, and since Mu is a better unit overallnoonewilleverusehim

I DONT NEED GODS a.k.a. 1st Tier
Kai the Hero : THAT THIRD SKILL, you will destroy 1 unit or 2 with it. Then he's pretty much useless unless you can use that again.
Serendi the Driad : CHARM. She will be god tier when people will get her charm maxed out.
Jenny the Cowgirl : She's way better in pve, still can pack a punch in pvp with crits.
Chris the White Knight : The one you will use untill you get mu :3. Max that stun and just make an enemy useless untill she run out of mp.
META IS FOR THE WEAK a.k.a. 2nd Tier
Ian the Cat : He packs a punch with 3rd skill, and will become a pain to deal with if he have a maxed out passive and is geared with Dodge.
Sonic Boom the Ninja : If you manage to get 12 bilions of his genes and max him out, then we can talk about him being the RNG INSTADEATHGOD; until then he just have cool animations.
Poni the Phoenix : if you really want to bring her along you have to combo her with deborah; 3rd skill scales off with DoT on the target.
Alfred the Professor : If he manages to get his movement reduction off on your melees, you will have a bad time!
THE ONE NO ONE LIKES a.k.a 3rd Tier
Mas the Bard : Way too fragile for pvp, and it's kinda better have some damage over some heal.
Sraka the Orc Warrior : let him cook his roasted fish.
Lance the Golem : you can use him as a decoration on the battlefield, he have no real damage and low utility but it's kinda good looking with the costume.
Dolores the Sexy Man : He have low utility, low damage and is fragile.
THE UNSUNG HEROES a.k.a. units i never used or saw in game used
I dont really know how the other units are going to impact the meta as of now, and since i still dont own most of them i cant even comment on their usability.
Take what i wrote below with a grain of salt.
Yes, Nox seems OP for PvP.
Lily could potentialy be OP if you build a team around him.
Gillean probably have good utility with maxed out skills.
If Raboff disarm gets 50% or more chance when maxed he IS op in PvP and potentialy in PvE too.
Bearman is Cute.
PvE - PAPER GODS
Mu - She have just everything.
Jenny - AoE Stun, Half map AoE skill, kinda strong.
Chris - If you dont have mu, Chris is the way to go with Stun and Tankiness.
RUNNER UP
Carrot - 1st skill onehits Bosses with HP<20% and nice aoe on 2nd skill.
PvE - SCISSOR GODS
Deborah - AoE Killing Machine
Poni - Combined with Deborah, DOUBLE AOE KILLING MACHINE
RUNNER UP
Sonic Boom - RNG INSTADEATH GOD AOE, but needs alot of effort to max out his skills.
PvE - ROCK GODS
Jack - Unkillable, have nice damage and can 1v1 bosses pretty easly.
Serendi - Even at a 30% lvl1 rate, hitting 3-4 mobs will get atleast one of them charmed.
RUNNER UP
Ian - He needs that dodge, but damage is quite nice anyway.