Shroud of Saints uses the same level scaling function as spell MP costs which appears to be a function that is not character attribute or even class dependent.
The 60 and 80 Potency tooltips for SoS are likely just representative of a percentage of the spell cost function where MP cost values of spells like Cure II and Protect can be seen as equal to 100. So 60 Potency = 60%, 80 Potency = 80% of these MP values at each level. Certain MP costs for spells such as Stone II (60) and Repose (80) can also be used to quickly view what SoS refresh values per tick are in game at different levels.
*Current MP values and MP costs should always be whole numbers rounded down which leads to non exact ratios for spell costs at certain levels.
Other abilities and their hidden refresh potency values:
Riot Blade (Instant)- 50 Potency (Fast Blade Combo)
Energy Drain (Instant)- 50 Potency, 100 Potency (Talent)
Mage's Ballad (Per tick)- 30 Potency, 60 Potency (Soul Voice)

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