Unless you are using tier building directly in combat, the tier costs mean jack shit. Moreover you don't dismantle all previous tiers after getting single obers and put them all back again to get another one.
Tech costs are just that-an indicator of WHEN unit should arrive. Units cost itself is one of indicators of its performance.
My math included every mandatory stat. Its simply your comprehension which can't go over it as you simply lack the understanding of what is what in the game.
@Alexzandvar
No one holds you back and about every single person on these boards expects you to be the author of that thread(how UP everything is now).
Dismissing tiering cost for units like Obers is wrong especialy when you compare them with units that don't require extra resources for tiering because they are just call-ins.