That one isn't nearly as clear-cut as the other ones. The real tier list has them as = right now.
I'm aware of this. But surely Formshift has to mean SOMETHING, even if you do have laguz gems at that point. I figured godly units ready from turn one > godly units ready from turn two. Also, gems are limited; Reyson, Ena and Kurth all want them too, and all of a sudden the unit who doesn't use up your precious gems becomes much more appealing. Vigor doesn't factor either, because the one attack on turn one for Giffca could be two attacks on turn one for Cain instead. It's not clear-cut, no, but there's a difference there. Perhaps I should take this up on the proper tier list thread...