I think you misunderstand the question. Unless you're saying that characters that are higher tier always beat characters that are much lower on the list, in which case you misunderstand how tier lists work.
Makoto and Abel are pretty much the same character, but Makoto's so much lower than Abel because she doesn't have the mobility and ways around fireballs that Abel does. These things aren't incredibly relevant when she's fighting Abel. Her lack of decent GTFO moves
is relevant since Abel's a mixup character that can be very dangerous once he gets going, but turn the situation around and Abel has the same problem in this match.
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edit: Speaking of tier lists, just peeped this at SRK. Not sure how seriously this should be taken though since it's just from a JP message board.
edit 2: Oh it's based on BP hurrr. I should probably read stuff more carefully before posting it.
S  Yun
AAA Dictator、Ken、Sagat、Feilong
AA  Viper、Akuma
A  Abel、Blanka、Ryu
BBB Makoto、Boxer、Rufus、Cody、Ibuki
BB  Sakura、Zangi、Guile、Chunli
B  Dhalsim、Yang、Cammy、Claw、Juri、Adon
CCC Honda、Thawk、Dudley
CC Guy、Rose、DJ
C El Fuerte、Seth
D  Gen、
Gouken
E  Hakan、Dan
http://jbbs.livedoor.jp/bbs/read.cgi/game/51604/1294264689/