All the content in the game where units matter is elemental, not only that but at the time of writing this (March 2025) there are not enough characters to divide them by tier.
Trickcal is a game where people just build elemental teams regardless of the tier where the units are, running either 6 characters of the same element or 4:2 to still get the buffs to HP and ATK.
With all that in mind, I've decided to separate units based on what characters are worth raising for elemental content and which ones you can ignore (or level up because waifu).
Any website telling you specific units are "must-have" or meta (when it comes to this game) it's just clickbaiting you.
This tier list is based on KR server and not updated after Renewa came out. It's still a good reference for global. When global comes out, we will be updating this with our own tier list.
T0
T1
T2