
I've been saying for a while now that Lugia feels problematic. Post Red Orb ban, its' getting harder and harder to break Lugia, espicially when Lugia players actually use multiscale correctly and pivot around hazards in a manner to avoid taking unnecessary chip. Absolite (and other MBounce though this is the most problematic one, IMO diancite gives up way too much bulk and makes lugia vulnerable to priority and sablelite makes Lugia forced to hard tank basically every incoming attack) is the main thing that really pushes Lugia into a polarizing presence on the tier as it removes one of the primary methods of beating back slow bulky setup sweepers like Lugia--status (whether that be Toxic, Whirlwind, Encore, etc)
However, I can't ignore how important Lugia is in checking horrifying meta threats. Taking 0.25x from Fighting and immuning Grounds is critical in dealing with the tiers' strong fightings/grounds (e.g, Great Tusk, Zama, Arceus-Ground, etc). There really isn't another pokemon that can fufill that role without relying on Latiasite (then being weak to moldy pokemon) or without being an actual win-con.
I think Lugia is fairly polarizing, but I also think the tier is healthier on account of its' presence. Remove Lugia and all sorts of ugly pokemon will have no strong answer.