My personal speculation regarding tiers (with reasoning):

GOD TIER:

Captain Cardbeard Cutthroat
- Apparently the rarest of all of these new hats in unusual varieties. Fun albeit gimmicky and pretty good looking. This hat hasn't got much of a parallel with currently unboxable hats although I personally see it easily exceeding the Crown of the Old Kingdom and probably not exceeding the Crone's Dome, once we understand the unbox frequency it'll likely end up around BOA in my opinion. (Fun fact: changes the appearance of the pyro's belt)

Potassium Bonnett
- A fun and gimmicky hat, this hat I picture ending up around headsplitter range, possibly a tad above it but it will depend on unbox frequency. Effects are not overtly visible but the gimmick should allow for serious value to be retained despite this fact.
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HIGH TIER:

Rotation Sensation
- Whilst currently hyped this hat seem to be unboxed with great frequency. The hat, whilst somewhat attractive, is still fundamentally in between a company man and backwards ballcap in appearance. While I whole-heartedly believe this hat will exceed the value of executioner I have some doubt that it'll rival the value of a BOA once more in circulation. The hat is high quality in appearance and holds effects well.

Fortunate Son:
- A popular class that holds effects well. the hat somewhat resembles a warpig (another high tier hat). I believe it will be a top tier scout hat.

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Mid Tier:

Outta' Sight
- While it is predominantly a hairstyle (normally not a great sign in pricing unusuals) it is an attractive one that suits the class well. I have some doubts about whether it'll end up high tier or mid. I lean towards mid but I may be surprised about its value.

Bruce's Bonnet
- The hat is kind of crappy looking as far as I'm concerned but there is some value to the "WOLOLOLO" references people can make. There is an obvious parallel that can be drawn to the Glasgow Great Helm, a reasonably popular but ugly hat for the demoman. We can also compare it to the Dark Falkirk and Tartan Spartan. I have trouble speculating about this unusual as demoman hats seem to get popular for no reason.

Sheriff's Stetson
- Sadly this engineer hat won't receive the love I think it deserves. Fun looking hat combining the Western Wear with the Conagher's Combover. Effects aren't too dramatic on it but they are relatively visible and clean. engineer hats beyond the pencil, brainiac, light and danger never receive enough love.

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Low Tier:

Physician's Protector
- Relatively low quality looking hat on a class with a better (IMO) "helmet" in the stahl helm.

White Russian
- Heavy Hair, could be mid for a heavy I suppose.

Seems pretty ligit to me except maybe the white russian might be more then low or mid considering its fandom around the movie the big lebowski

Yeah I definitely didn't consider the theme in my pricing of it. I suppose that might just about knock it into mid tier.

It won't be anywhere near the dragonborn helm since thats a really popular pc game.