My problem with a giant NU, is that there could easily be one or two more actual tiers below that that have playable metagames. I really don't like just coming up with more arbitrary _U names, as they just seem kind of arbitrary, while simply numbering the tiers gives you the ability to easily add a lower tier if you decide to when the stats for the lowest tier come out, and Tier # still coveys power level just as well as the names we currently use IMO.
Alder: N, even if we don't understand each other, that's not a reason to reject each other. There are two sides to an argument. Is there one point of view that has all the answers? Give it some thought.