I came across an interesting article of Arnon Rotem-Gal-OZ about the (mis)use of the layered architecture style. I found it an interesting article, although I have an essentially different view.
Logical versus physical
I think the model of layers and tiers is a services model. As it is a services model to me, I view the model of layers and tiers as a logical model. The services are physically delivered by components; ultimately one service by one component. So the counterpart of the logical services model is a physical component model, that needs not necessarily map one-to-one to the logical model.
Pragmatics like performance issues and availability is an aspect that may diverse the physical model from the logical model.
E.g. one single application (component) often contains conceptually the three well-known tiers (services): UI, business logic and data persistency. And - in a bad case - where-as there are conceptually three tiers, the application code may look like a clumsy bunch of spaghetti not being arranged in tiers at all, because of performance reasons (grrr, the worst and most "not-done" example I ever used).
Layers versus tiers
In my architectural designs, I distinguish between layers and tiers.
I use layers to create abstraction by encapsulation. A service at a higher layer makes use of services at the next lower layer, repeatedly till the bottom layer is reached. The interaction of services between two layers is always unidirectional; the lower level delivers to the higher level. So the layers form a stack of abstraction. The OSI-stack is an example of such a layered model. Another example is the distinction in SOA between business services, plumbing services and technical mapping services.
Communication between layers tends to be synchronous.
Tiers is another story. In my designs I use tiers to model services within a layer. Tiers is the arrangement of services into chains on one single level of abstraction. E.g. the layer of business services may be arranged in the tiers: front-office, mid-office and back-office. At the next lower layer, the application layer, services may be arranged in the tiers: UI, business logic and data persistency. The interaction of services between two tiers may be bidirectional (but may also be constrained to unidirectional).
Not all interacting services within a layer need to be modeled in tiers. There may be services that do not interact with other services in a layer at all, but exclusively deliver to the layer above. On the other hand there may be services that only deliver within the boundaries of a layer.
Communication between tiers may be synchronous as well as a-synchronous.
(interacting tiers are at a same level of abstraction)
Mind that layers and tiers - as they are a logical model - may be designed and viewed from different scope boundaries and perspectives. In an SOA you may limit your scope purely to business functions and design a layered and tiered model of business services. On the other hand you may focus broader on business services, plumbing services and technical mapping services, which is more of an implementation view. Or you might just focus on the technical mapping services, which leads to the Web Services view of SOA. Current SOA granularity discussions are often obscured by the lack of this insight that services modeling is multi-dimensional.
Simply said: layers are encapsulations and tiers are barriers. The use of layers and tiers is a way of enforcing architectural principles on a services model. For the sake of flexibility and manageability of complex structures a well designed model doesn't allow leakage between layers nor between tiers. And a well designed model offers well defined (standards based) interfaces between well defined tiers and well defined layers. And, finally, a well designed model is explicit about its overall scope and boundaries.
The next step is designing a physical component model of building blocks to implement the services model. Because of the non-leaking constraints and the well defined interfaces this should be a piece of cake - just joking... The component model will in turn guide the design of the deployment model (geographic distribution, topology, load balancing, clustering, dimensions, connectivity, etc).