The soul gives +5% HP and 2-3% raw stats at low level, less than 1% at 100.
"everything matters", but 5 points of item level give you more.
To make this clear, as a conjurer I can heal through every not-high-endgame content (cure II and medica I-II are enough).
What makes the difference is the equipment, the use of materia and food.


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