Quote Originally Posted by Lobotomite View Post
Unconfirmed AFAIK, but it is known that crafted DoW/M gear as low as i160 can convert into Tier Vs. Therefore, I'm inductively assuming that the DoH/L gear works the same way.
No, Tier V DoH/DoL materia is NOT YET available via spiritbonding. You can get the gear to 100% but you cannot convert it to anything higher than IV, as per the patch notes from 3.0 onward.