Well, Element Conversion is actually noted to not apply equally to both parts, along with Element Weak Hit.
エネミーの部位倍率・エレメントウィークヒット・エレメントコンバージョンは、突進は風テクニック・雷撃は 雷テクニックで計算される。
Says it applies based on the element of the attack. I ran some tests earlier today and was doing considerably more damage on Barantsion's light hits compared to the ice hits on Zeshrayda. The damage difference based on element (60 light so 15% modifier to ice hits), the loss of EWH, and loss of ice weakness accounts for a 65% difference between the ice and the light hits. IIRC I was hitting 73K and 119K for ice/light (core weak point), which is rounded down a bit and weren't critical hits but correspond with the damage difference.
My guess is that mastery skills and their potentials have a different check than Element Conversion/EWH.
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