Empress's Minions drop Lv.140 equips.

Really though, my point was that potential profit per item will never be higher than when the boss is first killed.
Delving any deeper into it is just stupid.

I stated that already lol.

I still stand by my claim that these 140 gear won't easily go for 2bil+, I highly doubt even the weapons will go for more than just over 1b.