S–C unit upgrade priorities
Choose the row that matches the purchase in front of you. These tiers describe a decision, not a permanent grade attached to a character. An upgrade can move between tiers as your income, boss clear time and available slots change.
SA clear improvement to your current bottleneck
Prioritize an affordable upgrade that materially improves the thing holding you back: income while saving, or damage against a boss you struggle to defeat.
Compare the actual before/after values and keep enough cash for your next step.
AA strong equipped earner with a sensible cost
A useful unit that already supports your team is a good candidate when its next level adds worthwhile income or damage. A rare future roll does not help your current cash flow.
Use payback time for income; compare damage gains separately.
BA sidegrade or a copy with a future use
A new collection entry or potential fusion ingredient can be worth keeping, even when it does not improve an equipped slot. Verify its intended use before buying more levels.
Check storage, the current fusion preview and the unit it would replace.
CA purchase with little immediate benefit
Defer an expensive upgrade when the additional output is small, the needed unit slot is unavailable, or the purchase leaves no useful budget for progression.
Re-evaluate after your team, active effects or objective changes.
How the Beat the Anime Boss tier list is assessed
Start with your goal. For steady progression, compare extra cash per second and the time an upgrade takes to recover its price. For a difficult boss, compare the damage gained and whether you can sustain the fight. A purchase that solves neither problem has a lower immediate priority.
The comparison must use the same conditions: unit level, mutation, current boosts and available team slots. A large number on a late-game video can be real for that player while still being a poor baseline for your first copy.
The source-linked roster below documents identity and rarity only. We have not converted differently leveled video examples into an invented DPS table or a claimed best-unit order. The editorial method explains how future evidence can change this guide.
Observed units by rarity
This sample does not include every unit or every rarity in the game. Use the current Index for availability, and the detailed unit page for the video date attached to each observation.