A really important finding is that the special attack % is multiplied at the beginning of the calculation. Ive always thought that the special attack was calculated using the base attack stat, as modified by buffs/ailments/troops, a damage figure calculated, and then the result multiplied by the special %. I was wrong. The special % goes in at the start, so it is amplified by the way the formula works.
This discovery explains a lot—why Grimm seems so much stronger than Tibby or, especially, Gormek. Hmm, hmm. Very interesting!