Considering the amenities, 3E is superior to the present 3 tier. The profitable way is to introduce these new coaches as 3 tier and make the existing 3 tier as 3e. Personal vents and lights are the USP for 3 tier; not 3e. Another loss making decision in brew.
The present conventional (ICF) 3 tier coaches can be phased out and replaced with LHB coaches thus proceeding with modernisation.