The only S tier tankers are boxes, Kryp, Poi, and Xeon. Most other tankers play too conservatively, a small amount of them are completely reckless. An "S tier" tanker should be aware of when they can be more aggressive and should know when to fall back. Losing your tank isn't always horrible. If a light trades for a mammoth, that's a huge credit difference in cost. And say in the same trade situation, Nod has more vehicles fielded than GDI, in the area, GDI losing such a high presence vehicle hurts them even more. Unless Nod is like locked in base on Under where there's a huge income difference between the two sides, it's going to be a good trade.
- A reps point of view
Side note, the only players I'm considering are players I have had time with repairing solely them. Maybe Owl does fit in S tier, I wouldn't know.