if sheik alone is not even B tier and zelda is garbage tier, why oh why would both of them together be A tier? its not addition here
I'm glad you asked.
You see, now that people have gotten over the 'OMG Sheik is so much worse than Melee' hype, peopel are beginning to realise that Sheik isn't actually that bad a character. However, she has two or three really bad matchups that are holding her back a la Fox. However, here's the good part. Sheik's worst matchup is the ICs, but Zelda has a slight advantage over them, meaning that the Sheik player can switch to Zelda and do better. The only character that both Sheik and Zelda do really bad against is Olimar.
Another thing. Zelda is awesome at killing opponents, but due to problems approaching and being forced to approach, she often can't use that to its fullest potential. BUT Sheik can rack up damage much easier than Zelda can due to better approaching, camping and combos in general, and when their opponent reaches a high enough percent, they can simply switch to Zelda, and all she has to do is land a single USmash, UTilt or whatever (don't forget, all of Zelda's moves will be completely fresh by this point), and they're dead.
Also, Transforming without being attacked is nowhere near as hard as people say it is. A simple DSmash from either of them will start sending opponents far enough away to transform safely (around 50%+ for Zelda and 75%+ for Sheik). Also, since Zelda usually star KOs opponents, she can easily transform while her opponent is in the process of dying.
The relationship of Zelda/Sheik can be summed up with the famous quotation: 'United we stand, divided we fall'. Or, in Sheik's case, 'United we stand, divided we're halfway between standing and falling'. When used at the right times, down B is a truly fantastic tool.