[Slydria]

I think that the effects of the 10* non-weapons were made with the assumption they would be 24 UL like Weapons can but Armor can only get up to 18 UL and other items only 12 UL, which leads to some peculiar numbers.

Such as with the Turtle Shell.



This would be 19% when fully upgraded, kinda weird to me. Maybe it should be UL+2% to make it 20%?

Then there's the Thunder Hooves.



So when fully upgraded, it deals 13 Lightning magic damage when you Kick an enemy. You can build up to 12 Electrocharges and when you have 18 Electrocharges, you can get the expend effect.

The UL+1 in these items makes me think it was intended to be UL 24 so it would be 25 and not 19/13 respectively.

It's probably simply a case of doubling the UL scaling for most 12 UL items. And probably adding a small bonus for the 18 UL Armor (E.g. UL+2% with Turtle Shell.)

[Neus]

UL+1 usually is for damage values, so you're not inflicting 0 damage when the effects trigger.