>>49172347A tier list doesn't work for this sort of thing because it includes people putting things in lower tiers, thus moving their placement down, even though that holds no relevance to what should essentially be a "yes" or "no" question.
Take Pikachu as an example, it has tons of porn, top 3 in the franchise even, and lots of artists who consistently make art for it. Mascot or not people clearly want to smash the chu. But anyone who isn't into it? Most likely gonna slam it immediately in F tier and drag it down.