The limiting factor would be the deck itself. As IBA said the deck fundamently doesn't work. Land Tax was great when other draw-engines where Library of Alexandria, Braingeyser and Jayemdae Tome. The draw engines of today are a little more efficient and doesn't need this so much effort to work. Even Standstill isn't played that much now. Maybe is tier 3 a little to low, but the deck won't be as good as some as the the tier 2-decks out there now (MUD, Goblins, Nic Fit for example.)
My list is no rocketscience. I like to play a consistent as possible deck as possible, capable of having a gameplan with or without Tax/Rack online. I hope to finish my deck (as in real cards) soon too, so I can play some real-life tourney's.
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