With the fact that simulations don't always exactly replicate live (like is being suspected atm for fury and arms) AND the fact that tanking is a dynamic process of tanks and heals making sims only situationally useful for tanking...Especially for tanking, there are still debates about the best methods of gearing. With that condition, there is no one list for BiS.
Also, BiS has to be considered very carefully for any role or spec. For instance, through tier 11, a lot of people were ignoring gear that they should have rolled on. The problem? The sinestra trinket. Their BiS listed everything assuming they had that as well. Since most never got it and should have never planned around having it, their entire list they were using was off.
My best suggestion for dps, is askmrrobot. Be VERY careful about the settings. Make sure that you accurately set it to the crafted gear you are willing to acquire and the heroic gear you realistically can get. Also, learn how to read it for what gear best compliments the gear you are currently wearing as well as the overall "BiS". This is not as simple as most people think. It is a really neat dynamic system they use.
For tanking and healing, I can only recommend learning your class/spec/role well enough to know what you need and not rely on a list. If it's an upgrade, then go for it.