Re Beat: This actually brings up a general problem with adjudicating spells in the DL. In Game A, some impressive status spell fails almost all the time against your average enemy, and it only works consistently on the 10% of enemies with horrible Resistance (Baldur's Gate isn't a bad example, what with high-level 2nd edition characters nearly always making their saves). In Game B, most enemies are instead outright immune, and it only works at all on 10% of enemies, but when it does work it has a good hit rate. In-game, this spell is pretty bad in both games, but it's clearly *worse* in Game B where it can't work at all against most enemies rather than simply having bad odds. Yet in the DL, the spell in Game A will correctly receive no respect, but the spell Game B will be awesome?
The worst offender, IIRC, is FF4A Palom - I think that whoever did the tests said that they could only find two enemies who weren't immune to most of his tricks? But when an enemy wasn't immune, it worked 90% of the time.
Anyway, Beat was better than that, but I recall mostly being annoyed at Cristo when he tried to cast Beat on Necrosaro or dumb things like that. I'm not inclined to give it all that much respect either.
Godlike
Myria (BoFs) vs. Ex-Death (FF5) - Ex-death respect, you're required to have Agni, etc.
Rashidi (OB) vs. Tibarn (FE9) - Horrific OHKO. Also my memory may be off but even with a slower Tibarn Rashidi is not really fast? Sure he's got tons of actions, but most are coming waaaaaaay at the end of the combat, and I don't even agree that "one OB combat = one standard RPG round." Tibarn would still double the slow but multi-acting Ghaleon too, and heck, I don't think he even needs the double because tarot cards exist and Rashidi's HP is horrible. You've got no reason to save them up at this point. If you could re-use a Grandia III orb as often as you liked in battle
Emily (S3) vs. Empyrea (DQ8) - Horrific slaughter.
Heavy
Galcian (SoA) vs. Sarah (S3) - Boss form has infinite healing and will sloooooooowly get double turns. And no respect for Galcian's damage to pull the OHKO as usual, though I can see it being close with Sarah's less than wonderful durability.
Legretta (TotA) vs. Edwin Odesseiron (BGs) - Legretta is about the worst nightmare around for a BG spellcaster who needs to keep concentration. There's an annoying interp question for if melee characters can close fast enough for the caster to finish the spell, but none such for a gun-user.
Cristo (DW4) vs. Millenia (G2) - See above.
Middle
Kain Highwind (FF4) vs. MOMO (XS) - Abyss Walker.
Light
Miklotov (S2) vs. Randi (SoM)
Tellah (FF4) vs. Colette Brunel (ToS) - See above, not feeling generous about status hit rates today.
Chisato Madison (SO2) vs. Rufus Shinra (FF7) - Dang, close.
Evil Gaia (G1) vs. Asch (TotA) - Yeah. Can EG even do damage to the boss form?