The 9.2 Dungeon Journal suggests that Sepulcher bosses will not drop Tier tokens and only 3 of 5 tier bosses will be available during the first week of the raid.
No Tier Tokens in Sepulcher of the First OnesUnlike Weapon Tokens from Castle Nathria, Tier Tokens are not listed in the Dungeon Journal for Sepulcher of the First Ones. Instead, each individual tier drop for each class is listed, which means that it's likely that tier will not drop via Tier Tokens from the new raid. With personal loot, this means that the more of a class that you have in your raid, the more consistently you'll get your Tier bonuses due to trading. Without Tier Tokens, it's difficult for your single Rogue player to actually loot a piece of tier themselves, while two or three Druids can trade with each other to increase their chances of getting loot where it needs to go. However, at some unannounced point in Patch 9.2, players will be able to craft Tier Sets on any piece of gear with the Creation Catalyst which will help with bad luck protection. In addition, Tier Sets items can drop from the Great Vault from all forms of content.
Tier Drops Per BossesSimilar to previous raids with Tier gear, each Tier slot has only one dedicated boss for all classes.
Hands: Lihuvim (Wing End Boss) Pants: Halondrus (Wing End Boss) Helm: Anduin (Boss 8 — Final Boss of Week 1) Shoulders: Lords of Dread (Boss 9 — Unlocks Week 2) Chest: Rygelon (Boss 10 — Unlocks Week 2)With only 3 tier bosses unlocking during the first week of the raid, this means that players will be unable to acquire their 4-set bonuses during the first week of Sepulcher of the First Ones, unless the Creation Catalyst is out already.
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