Considering that transcendence won’t go away and its terrible features. They should be completely reworked to provide fixed bonuses instead of percentage that depend on the equipment rank.
So for example…
A safe upgrade gives x points
An overgrade gives 2x points
A transcendence gives 1.5x points, can be upgraded up to 10x
Given that ToS barely works on a percentage system until transcendence broke it, numbers will have to change to a fixed bonus. Since enough people will be screwed should this change exist, it will be changed in such a way that you only need 1 gem to transcend. As for items becoming untradeable, this will be lifted with the exception of Earth Tower gear.
This should put IMC into position to properly balance R8 damage which is obscenely strong and seems to be the only way to counteract the incredibly high attack and defense only obtained through transcendence.
Lastly, to add some fun to the game, let us not restrict these blessed gems only for transcendence, let us have the ability to craft with these shards into abrasives since mercenary post gives us garbage (another thing for IMC to rework)
As for the cost to make it
1 shard for Lv 1
5 shards for Lv 2
1 gem for Lv 3
2 gems for Lv 4
4 gems for Lv 5
While I believe a Lv 2 brings a gem to Lv 5, it’ll require a Lv 4 gem abrasive to get it to Lv 6 from scratch, but a Lv 5 gem abrasive can bring it to Lv 7 from scratch.
At least with these changes, everybody will enjoy gems and not have to deal with obscene transcendence numbers because hey, nobody likes taking 70k to the face.
Finally, let’s look at Earth Tower and its terrible DPS checks that are going to obviously fail should this get implemented, Earth tower should simply be a survive or die sequence where prizes go up according to how well you have done. So instead of ending up with 1 prize per run, you can get up to 3. Treat it like bonus objectives such as no deaths or no structures broken. Also when there is a death, they can respawn on the exact floor.
You can say that this is making the game too easy, but when content cannot be completed because it requires specific composition, this shouldn’t be a ‘git gud’ scenario. It’ll be somewhat harder to complete and that should be it. I will leave that to IMC because we know how how OP that gear can actually be.