^this is correct.
never rank AIBs with A B C tier. huge misconception on quality vs reputation.

for example, a 4090 FE has 20 phase where the DrMOS is MP86957 rated at 70A, a total of 1400A. the Gigabyte 4090 Windforce however, has an inferior 14 phase arrangement and an inferior DrMOS which is SIC653A rated at 50A providing peak current of 700A, half of what 4090 FE has.

in this sense if we label Gigabyte as "A-tier", it is suffice to say "A-tier AIB" is releasing an "F-tier card". well it's not since an F-tier card is F-tier regardless of which AIB is releasing it.