Yipes X Chris Matrix Duo is Godtier. Prog is close to that.
Those are the only ones I actually yearn to see, other than that, I always prefer high-end player commentators over normal "professional" commentary. I know most the time people want to bring up people who aren't as familiar with fighting games with basic information, but every year I see this commentary and it ends up being so utterly "safe" that it just becomes circular and they end up saying the same things for the entirety to keep it to basics, and the hype is drained out of it. Player commentators that are successful, bring in first hand knowledge of the scenario, what kind of options are present, and what THEY could bring to the table which wouldn't otherwise be presented, also they experienced that tournament setting first hand, so they can see and bring the hype.