Tim and Kevin have spent weeks ruminating on how they need a well-defined tier system so that they're speaking the same language while ranking movies.
Since the cinema world wouldn't--or couldn't-- they've decided to roll up their sleeves and do it themselves. It may not be well-defined, and it might not actually be a tier system, but they've certainly made... something.
To follow along with Tim's spreadsheet, watch this episode on YouTube here: https://youtu.be/pDzNPggL-uA