New Heal Formula

So INT carries more weight than LUK? Interesting to know that...
Hmm... do you think that DEX is a factor in this as well? Because the 'hands' stat is a combination of DEX, INT, and LUK, which suggests that all three are related in some way. It may account for the slight discrepancies in your data and predictions.

Unlikely, since all holy magicians will have ~10 or less dex, usually 4.

Hands likely does nothing more than whatever it does with the Maker skill. It's even been confirmed that it has nothing to do with magic accuracy, which was a popular theory for a short while.