What to target when building Tier 2?

I have a wordpressdotcom account setup with three articles (only 1 linking back to my niche site) as my Tier 1 link. When building Tier 2 links (with high PR blog comments) should I link to my web 2.0's home page or directly to the article with the backlink to my main site?

why not both? your tier 2 are only blog comments?

If you want to pass the full link juice to your site, then create backlinks to the direct page where you have posted the article along with your money site link.

The way I do it I build backlinks to all the pages that I made on the 2.0, for instance 20% to the homepage, the rest to all of the other pages I made. But I like to put 5+ articles on there. Link back from within your other articles to the article which has the link to your website, to get some inner-linking going. Get that juice flowing through all of your pages.