One practical observation from having watched this go wrong: a top tier that is wildly out of proportion can damage trust rather than anchor.
If the plans run 10, 30, 90 and then 2000, the last number does not make 90 look reasonable — it makes people wonder what the real price is and whether they are being played. The anchoring effect has a range beyond which it turns into suspicion.
In the cases I have seen, the useful top tier is somewhere around two to four times the target plan and is clearly aimed at an identifiable kind of customer. Beyond that you are not anchoring, you are performing.