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Generally the tiers referred to on this website are as per pay scales only.

The remaining factors are important but not necessarily considered when we label a firm as a T1 or a T2 or something.
But Anand and Remfry T1 teams still pay peanuts compared to Tri or SAM. So why should good people go there?
because when you get old you dont get a salary, you need clients. you can only get clients if you know the practice area inside out. Hence people go there to learn.
OP here – it’s a boutique M&A/PE/VC – corp set up, and salary + bonus is around 80% of KCO level, but has 2 days of WfH and other flex.
8 partners and 30 cr is extremely good. KCO already pays very good after A0 level, you the firm you are describing seems very very good along with the 2 day wfh.