Personally, I'd consider it a Tier 2 still.
it's hard to tell where the head ends and the right side of the horse begins. Where the hair or the horse is. Or the front right leg and the belly, it just all kinda mushes together and it is a little hard to tell what is what. Maybe add a little yellow-ish airbrush strokes on the tops and outer sides of the mane and tail to give it the look like the sun is shining on it.

Agreed. I think the piece is still Tier 2.