Looked over it, no where near any info to say +35 M.acc or even 50 M.acc. That's not how MA vs ME work, also physical WS effects do not get a dSTAT style magic acc, it's assumed to be 0 (thought SE could of screwed around with this and we wouldn't of noticed it). Magic acc is the skill of the weapon being used (Great Axe / Markmanship / ect..) along with any +M.acc from gear. Magic has multiple resist checks in ever decreasing duration or potency (usually the formor) being the result. If the final resist check is failed then the entire thing is considered resisted. An additional effect with a single resist state will appear to constantly not take effect on a monster several levels higher then you, this is due to MA/ME scaling. Adding a single additional resist state ups the land rate by a significant amount.
Most BLU spells that have issues landing do not in fact have anything remotely close to "floored rate", what they have is one or two resist states with a severe magic accuracy penalty.
EX single resist state, resulting MA/ME being 10% land rate with 1000 casts
100 land 100%
900 land 0%.
Visible land rate: 10%
Adding another resist state
100 land 100%
90 land 50%
810 land 0%
Visible land rate: 19%
Now lets move the MA / ME to 25% initial land rate
250 land 100%
187.5 land 50%
562.5 land 0%
visible land rate: 43.7%
In order to get a 15% swing in initial land rate you need ~30 magic accuracy. As you pass 50% it becomes profound in it's effect and you get results similar to Diss's poison and SL's stun effect. Adding second, third and fourth resist states further enhances the visible land rate.
Go try it sometimes, Mortal Ray a TW / EP monster, it'll land and they'll die. Same with 1000 needles and BC. Fight high mobs and it seems to never land, congrats the monsters native C resist skill along with the magic acc penalty just shot your initial land rate into the ground and without multiple additional resist states (Ray has at least two total) you get a very low visible land rate.


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