[quote=@LeeRoy]
It's really not, on the 'undervalued' note. Trust me, I argue against the "Speed's the greatest stat." Thing.

And besides, I'll give a point blank character who can survive a bullet wound at low tier and doesn't even need to move faster than 120 mph. Anyone whose build suggests cat like acceleration, who can accelerate from zero to some odd mph I'd say at about 3x the speed of humans. Which is visibly obvious when you see a cat bolt when surprised, as well as the seemingly impossible correction while they're falling through the air. (Landing on their feet.)

As well, heightened reflexes. At 120x human reflexes. Not unreasonable for a twink build like this to have, seeing as they have no other noteworthy ability than being fast and agile. 

With this character being wholly aware that they're about to be shot, they would be prepared to move. A flash of light, their reflexes kick in, they shift their center of weight to the side and push away. The shot misses them by about an inch or so, and they're able to immediately counter attack because they're able to accelerate again once they stop moving.

To be perfectly clear, the character I'm describing is a hyper-sentient cat that can run at 120 mph. 
[/quote]

Three times human acceleration isn't enough and that is only when they are not moving towards the target. Move towards the target and you lower it. Try at least 10. And this, in itself, creates another host of problems in terms of the ability.

Either way, you've restricted the options for viable combatants for a gun wielder (by virtue of just having the item) with no other abilities to  utilizing specific abilities - abilities I would not necessarily classify as low tier abilities, especially given the reaction calculation I was using was incredibly in favor of the person who wasn't wielding the gun. All of the math was done to give an edge to that character. This reinforces my point that they lack effective counterplay.

So essentially, you've further demonstrated guns require very specific defenses to deal with them. The moment you lack any one of those traits, you are unable to compete with them by virtue of the weapon, which is not something I classify as low tier or having reasonable counterplay. Looking at the power of these items, in terms of tier differences, should be done with no abilities other than a natural human with one wielding a sword and the other wielding the gun. Obviously the gun is rightly classified in a much higher tier.

Still not going to fight gun users, still not going to agree they are appropriate in low tier combat.