Miraculous Equip Enhancement Scrolls

Hmm, I'm guessing the tier is still the same, but the new levels fulfill the level requirements for certain potentials, for example, 30%/40% Boss Damage at Unique/Legendary for 100+, Decent Skills, of course.

This is slightly off-topic, but now that you bring it up, 30%/40% BD is restricted for items higher than level 100? I didn't think this was the case since I looked at the Potential Thread just a few days ago and it didn't mention it there. Of course, that thread is pretty out of date. I only ask because I was considering purchasing a Level 84 3rd UWG Shield over a VIP for cost savings when using Lite scrolls to Protect/Guard/etc.