First of all what is the point of tier 1 saddle right now. No animal can use it?
Anyway...
Few animals that should be changed/fixed:
Elephant:
The gathering side of this animal is in a good place. I think though that this animal needs a buff to both its damage and health. As it is right now the Elephant is a really slow animal compared to most other and i think with it being a tier 3 animal and the sheer size of it then it should atleast have more damage than a bear. Right now Bears have more health and way more damage than elephants and are way faster.
Also maybe change the alternative attack of elephants to use it trunk for something. Maybe let it be able to grab and hold things / crush them.
Needs a health buff, damage buff and maybe some tweak to its very bad stamina regen.
Reason for the changes above is I would really love it to be more viable in PVP, since it has it weakness of being really slow then it should be one hell of a dangerous animal getting in close contact with. Right now its not really good. Same health as a bear, damage it pretty poor and it runs out of stamina instantly while being really slow.
Bulls:
I really like bulls, but as most other people write they are kinda useless as it is now. They should be stronger than regular cows. They need a buff to their health they don't necceary need a buff to their damage. Maybe also give it some kind of harvest utility as thatch which other people also mentioned
Cow:
In a good, but it would be nice if it was made ridable.
Bears:
Bears need to be changed to a tier 3 animal, as it is right now it is litterally stronger than any of the tier 3 animals. And i really hate to see that the bear actually has the same amount of health as a huge elephant. Could maybe use even more of a nerf to their health.
Gigraffe:
With the giraffe being one of the bigger tier 3 animals i think it could use a slight buff to its damage. Everything else with it i think is fine. Maybe it could also use a little bigger buff to its thatch gathering ability than it already got.
Pig:
Was a really good idea earlier to make it really good at gathering specifik recources for cooking recipies or make it good at digging so you could actually use the pig as some kind of shovel.