I find the enforcer rather lackluster when I'm using it, as I prefer dodging over tanking. On the other hand, it's tough enough for the AI to use with little issue (which is what the list is based on IIRC), so long as you have a PD screen for incoming missiles.
I prefer to deploy mine with 5x HMG and 4x Swarmers. OP cheap, weapons are easy to obtain, and the ship itself is sold almost everywhere. The HMGs can kill shields within seconds and the swarmers will shred any armor it comes into contact with.
Does the Mako wing's tier take into account the fact that 1-wing fighter's can't be replaced in-battle or just its capabilities? I find it's decent at PD, but lackluster when attacking ships destroyer size and below, as it can't use its forward-mounted gatlings correctly. There's some kind of AI bug where it won't use them despite the enemy being right in front of them, maybe the firing arc is too small?