If I'm not mistaken, all mags in PSZ evolve to their fourth form at level 60. So, to answer your question, the puyo soul will work with any level 60+ mag, including level 100 mags. And also, if I'm still not mistaken, the mag will retain the nature and PB it had before using a soul on it.
EDIT:
Well, I was pretty close. Pure mags don't evolve at level 60, however you can still use the puyo soul on any level 60+ mag.
And the new PSZ mag evolution guide looks quite nice:
http://www.pso-world.com/sections.ph...cle&artid=2602
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