For the tier list it is assumed that the gods are being played at close to their highest potential, but the objective capabilities of the gods are still taken into account.
After her buff in 7.3, Perseph is absolutely insane in the hands of a skilled player. The meta is about who can control the space and Persephone has incredible zoning capabilities as well as great poke (and burst potential) as well as the team fight ult and her decent escape.
Vamana's buff in 7.3 makes him an even stronger backline diver when before he was already quite viable (just no one plays him because he's an obscure Hindu God at the bottom of the list). Vamana's clear is also pretty good in the early-mid game. Ullr is starting to see play in duo, is viable in mid and bearable in jungle. He stays dominant even as the crit meta is creeping back in, Heartseeker is still a really strong item and keeps him and many other ability-based hunters effective in the late game. Ullr also has the advantage of his Ult passive which makes it less detrimental to forgo building attack speed. Hera's polymorph, ult, and clear are really strong still, the move speed and shield on her 3 is strong enough to overcome the struggles that low-mobility mages face.
I think Ne Zha is going to be really strong with the return of the crit meta, Malice is highly viable and great on him, he also has high jungle mobility which is what the farming meta values. This is also why Thana and Pele are so high on the list (thana's 2 and low mana expenditure, and pele's 3 which also has a low mana cost). Hun Batz maintains his strength, he always has the highly valuable team fight ult and the nerfs to Hydra's didn't render him obsolete. Merlin still has that really strong early clear and with the buff to shoes of the magi in 7.3 is insane early game. Isis didn't see any nerfs going into S7 when she was a top mid-laner by the end of S6, the silence is a valuable cc and her ult is great for objective secure and team fights. Kuku is still busted, the 40 second CD on his ult is enough to make anyone cry. His clear and slow are still fantastic and his 2 is always active once you get full CD.
Just some quick notes on these
- He Bo is viable because of the buff to Shoes of the Magi and is even playable in mid (though I'd recommend jungle).
- Cama has his ridiculous sustain still.
- Iza has the big silence, great early clear, and melts objectives with ease, her invis is also a great escape.
- Cu Chu has a good counter to warrior's blessing with his 1 and the rage mechanic is really useful, the buff on rage gained from his ult in 7.1 was really good for his 1v1s
- Kumbha is still really strong even after the nerfs to his ult. His cc, damage, and passive that wastes an extra couple seconds are great. His dominance in the mid 3v3 is a huge benefit to teams running him.
- Osiris is great for boxing and antiheal. The damage mitigations on his passive and 3 are great. I'm not a fan of his clear, but if you know what you're doing in solo, he's a beautiful pick.
- Jorm is a lane dominant solo laner. Really good as an aggressive pick.
- Freya has great boxing and early kill potential, she's also surprisingly safe when played correctly. I don't know if she's a better mid or duo pick.
- Jing has that mobility and obj secure
- Susano's ult and ability to pick out the backline and get out is good
- I think Morr has the potential to be a lane dominant god in the right hands, her passive is incredible early game and she has strong clear with her 2. She also has good potential to play from behind because her ult allows her to gain the upper hand that the enemy team has for 10 sec. You need your jungler to play around her though.
All decent, Mulan would go to A with any nerfs. Set is a good carry and solo laner (his jungle presence is okay).
Viable, but can't do as much as a lot of the other gods.
I would recommend only playing these if you're a god at them. They aren't unplayable by any means, just the same as A tier, they can't do as much as other gods.