So did you actually play the beta?
If you didn't, well, stop replying. If you did, did you really think "oh god all these characters are balanced to be exactly the same. This game can have no possible tier list as it is the functional equivalent of karate champ".
Or did you notice that some characters were better than others.
Because if the latter, well, you already have a tier list in your head. Sorry, the disease is inside you.
Or do you think that, the guys actually developing SFV are acting in some blind ways, without having the most foggiest idea whether certain characters are better than others? Are they just giving random tools to certain characters and hoping for the best, because this seemingly sacred idea that it is impossible to have a tier list before release?
It does not matter whether the game will suffer changes. We've played fighting games where patches altered the balance. Hell, SF2 World Warrior had diverse versions and they changed the balance a little. Zangief could SPD more freely at first. You can talk of builds if you want to. If people discover new tech, the meta will change, and so will the tier list.
In fact it is actually useful to do so, as we can later, with the full game, go back and look at what they changed, how the tiers changed and try to gleam more details into their design philosophy.