Cipher Studios gives us some insight into list-building theory in their Tactical View article for Anima Tactics.
From their site:
So today we are going to talk about general list construction theory and how it applies to Sameal. I’ve seen a number of different theories espoused on how to approach constructing your lists for different settings, but my favorite is the “don’t get caught with your pants down” approach. This approach is about ensuring that at least one of the lists you bring to a tournament or games day will have the tools necessary to fight each major obstacle. Basically making sure you never end up in a situation in which you go “crap, I really can’t do anything to you can I?”