Again, you are wrong. I can attack and not need to dodge when I activate mag-nature invincibility. EVA builds can always attack.
You are also thinking that perfect world scenarios don't correlate with real world scenarios. This one does. You only need to multiply the APS by however many enemies OE hits.
This guide says that OE is practically useless versus single enemies and the player is better off normal/hard attacking them.
Common sense after reading this guide dictates: OE versus groups, if equal to or less than 2 then start attacking normally.
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