Ideal Equipment
Legend of Dragoon has some very formidable equipment throughout the game. Unfortunately this equipment is cost-prohibitive. To equip the entire party in the 'best gear', it will cost 210,000 Gold. As the final dungeon cannot be left, you must obtain the best equipment before you enter and the choices for obtaining that kind of cash are silm. Even in the last dungeon, there is no easy way of getting that kind of money outside of level/money grinding enemies.
This equipment is really only useful for two bosses, the final boss and an optional boss. For the rest of the game, you will be ridiculously overpowered not so much in the sense of damage output but damage reduction. It's up to the player if you really want to grind for this much cash.
Stats mentioned are level 60 stats. Since we are talking about ideal equipment, we might as well use the highest possible stats.
Perfection
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In a perfect world, this is the best possible setup for Meru. Physical defence and magical defence are greatly enhanced and any damage that does get through is reduced by half. Meru's speed is obsene.
Her HP is not increased past its base, though with this armor setup Meru won't be taking much damage at all. This setup provides for the greatest damage reduction, improvements could be made to her offensive abilities at the expense of damage reduction.
The Basher is a final dungeon item so for the rest of the game, the less powerful Heavy Mace is Meru's best weapon. It does come with stun.
Realistic
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In a realistic world, if you have a Legend Casque it's on Albert or Kongol. This setup provides the same speed and magical attack as the previous 'perfect' setup. The accessory slot in this setup is open because there are quite a few things you can do with it. Any of the stat increase items can be used to tweak individual stats.
This setup is using the best equipment in each category, ignoring the aforementioned items, in order to compensate for Meru's weaknesses. Again there is room for slight improvement. The Rainbow Dress will also protect Meru from physical ailments.
Physical Attack
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This setup focuses on physical attack, something Meru could excel at because of Perky Step's 600% modifier. To put it into context though, Kongol's base physical attack is 254.
Nothing has changed over the last setup except a Giganto Ring was added to increase her physical attack and defence. As the armor in Legend of Dragoon in strictly structured, there isn't much customization.
Magical Attack
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Like the previous setup, this is geared towards driving Meru's magical attack as high as possible at the cost of other improvements. All the females characters have high magical attack stats and Meru can do a lot of damage.
A Magical Hat gives Meru an additional 50MP to play with and the Magical Ring increases her magical attack to 305. The rest of her armor stays the same.