To sum up the core set, here is my tier list of heroes for a 2 player game.
2 best deck strategy: Deck 1 is an ally heavy deck, decks out by Beravor and keep reshuffling events (Sneak Attack, Common Cause, Valiant Sacrifice, Ever Vigilant)
Deck 1: Bravor(Dark Knowledge, Protector, allies), Gloin(events, allies, Steward, no Stone), Eowyn (allies, UC, A Test of Will, 1, Tomb, 1 WotW)
Deck 2: Gimli(Plate, Horn, Feint), Theodred(allies, events, Steward, Stone), Dunhere/Eleanor (allies, UC, A Test of Will, 1 Tomb, 1 WotW)
No Galadhrim and Stand and Fight in both decks because strategy is to deck out and hardcore abuse of Sneak+Gandalf, which does kind of the same but better. Also SA + Gandalf means a Valiant Sacrifice trigger. CC is generally drawing as well. EV can make Gleowine draw one. A Test of Will's place is in player's hand.
Generally, in the end it's possible to: Sneak Gandalf, next phase, Sneak Gandalf, next phase, Sneak Gandalf, WotW 3 SAs, Tomb WotW, Beravor draws 3 Sneaks and 1 Tomb, next phase, repeat. 1 Loop costs 3L and 2S and Stewarded, Theodreded Eowyn gives 4 / turn. Double plated, Daughtered(+EV) Gloin taking undefended damage is easily capable of 6. So 2 loops/turn = 6 Gandalfs/turn, which is pretty good
It's up to -30 threat / +12 cards / wound x 24, +4 Willpower, +4 Attack/+4 Defence(with EV both).
God Tier - rules the game
1. Beravor - the one and only truly ridiculous hero, ANY - even a very heavy combo deck simply works. Protecor of Lorien -> 2 draw = potential +2 willpower. She basically defines the tier list meaning other characters are basically high or low mainly because of how they can cooperate with her skill.
2. Gimli - I don't use that many tactics cards because of him. Plate + plate or plate + axe, horn, maybe feint and I'm all happy. Of course, I could use some other tactics cards but why bother? With this guy I already do more than enough damage. Gimli defines the deck's space for damage dealing cards but even more so, he defines what IS NOT needed, which are tactics cards in general - even the very good ones. Common Cause or Unexpected Courage are just so much better tools to deal with enemies as they multiply Gimli's damage. 12*2 = 24, 12*3 = 36 total.. so yeah.
S tier - bread-and-butter:
3. Eowyn - the real bread-and-butter card. She is such a no-brainer that actually it's not even funny. Very simple and very solid. Her skill is extremely useful but at first it may not seem so.
4. Theodred - resource management bread-and-butter card. Basically, he would even make a random pile work
Still, his strong S tier position is mostly defined by UCed Beravor as you just can't get too many resources. But even without Beravor he makes quicker Gandalfs so still, hard not to give him S tier.
5. Gloin - engage, peak with Dark Knowledge/Henermath, keep him healed with 1 Daughter/Self Preservation and you've got 3L resource / turn. Not too mention plate and more Daughters.. A true beast BUT more of a late game beast - he may even play all those cost ineffective leadership allies easily. Brok has bad stat/cost ratio? Doesn't really matter for Gloin and his shiny plate(or plates
. Very quick Faramir and Gandalf are often priceless. Normally, I'd give him A+ but Beravor(soooo many cards) and Theodred(+1 res of choice) do hell of a job form him as they negate 2 main disadvantages: combo heaviness from many spheres and potential resource overflow.
A+ tier - great but can't make it to top 6 because of taken sphere slots(2 spirit, 2 leadership, 1 lore, 1 tactics):
6. Legolas - very useful skill but Gimli is such a ridiculous damage dealer so his 3 damage is heavily outshined. Still, I miss him the most and often choose him over Gimli. This way game gets much more interesting but definitely not much easier
It's so nice to mass(UC, CC) snipe foos engaged with Gloin with him and finish 2 stages in one turn.
7. Aragorn - his stats very strongly speaks for themselves and doesn't really require a special introduction. Also, skill is very good as he can use 2wp + 3A = 5 stat total. Unfortunately, -1 resource IS and issue because of Beravor. Her massive option draws make Aragorn a "resource waster" and put him in the A+ tier. Also, it's interesting how Aragorn is not that spectacular vs 2nd scenario because of his threat but extremely powerful vs 3rd scenario as he can get 2 resource types, so a potential teammate imprisonment is not that much of a deal.
A tier:
8. Eleanor - cancels turn 1 Eyes of the Forest and other very annoying stuff. Being unexhausted is very ok becasue of Bearvor/Gimli + CC
8. Dunhere - very powerful, but Gimli + bouncing Tooks outshine him. Owns some 2nd scenario creatures but it's a different story vs 3rd scenario creatures.
10. Denethor - not that powerful as in single player as he does "only" 50% of his skill but still very useful. It still can get a troll, surge card, Eyes of the Forest.. nothing too sneeze about - A Test of Will will not always be there on time.
B. tier
11. Glorfindel - well, great stats but a horrible skill if compared to what other heroes offer. But the most important is the fact that both Gimli and Aragorn are so much better and it's too risky to use him+Gimli or him+Aragorn because of initial threat.
12. Thalin - he kills Crows and their surging but generally he is much more of a 3+ player game hero and requires some space in a deck for wounding cards to really shine. Unfortunately for him, in a 2 player game Gimli is way too powerful to even consider this. Still, a very good hero but then again, they all are.