First off, a "tier" is not synonymous with "layer".
A layer is a logical separation.
A tier is a potentially physical separation, usually at the machine or process level.
(see: http://pranshujain.wordpress.com/2006/09/15/layers-and-tiers/)
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That aside the reason for those three layers is to give you the ability to swap them out at will. For example, you might have multiple Presentation Layers (Web, Mobile, Desktop App). The purpose here is to separate presentation from everything else so that you can make business logic changes without having to redo all of your different presentation code.
A Business Object layer is there to encapsulate and enforce all of your regular logic. For example, you might say that a birthdates must be before today's date. A number of devs like to keep this separate from both storage and presentation.
The Data Access Layer is responsible for marshaling your data from the Business objects into your actual storage mechanism. With the idea being that you could decide to store things in SQL Server or Oracle or flat files and the rest of the application shouldn't care one way or the other.
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Are all of those layers necessary? No, but for a large number of applications they help when it comes time to change things.
Now, concerning Tiers. The desktop, or browser, could be considered one Tier. Javascript code and HTML would execute here. If you have a desktop app, this is where that lives.
Another tier would be your Web Server or Web Services interface. This is responsible for serving up the html for rendering and usage client side. It usually houses both the Presentation rendering and the Business Object layer.
Yet another tier is your actual storage mechanism. For example SQL Server or Oracle.
It's entirely possible that you might have 5 or 6 different Tier's depending on how advanced (or sloppy...) your architecture is; however the number is usually 2 and no more than 3.
It's also entirely possible that you have only 1 layer or a dozen. However, the number here is usually 2 to 3. Again, depending on your architecture.