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You conveniently ignored my most recent message about that.
Yes, it was an example where an item is useful to the enemy, but can't be used by you. This example however, does not prove that Item Break is better than Steal in this situation because both cards are useless which was why the example was brought up in the first place.
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The Assassins and Hunters are also unable to counter.
With some extra ATK stars from MVPs or items, being unable to counter only means you'll deal less morale damage when you win.
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Sanctuary only works at noon, and there are plenty of stages with perpetual night, Mind Change only with same sex and sized units and never on the head. And the attack skill cards are irrelevant to this conversation when the focus was saving the Assassin/Hunter when they were attacked first.
Sanctuary only works at noon, that gives maximum damage potential for Hunters. For stages with perpetual night, Bloody Claw with the Assassin shines here. Since Hunter is male and Assassin is female, you have both genders covered, the only thing you don't have is the large unit size.
Attack skill cards are relevant because it allows them to get rid of some soldiers thus evening the playing field.
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It doesn't matter if Steal can do it better. Will Steal always be available? Will Milanor always be available? Will he always have the TEC to actually pull it off? Will putting him in the situation to steal be signing his death certificate? Is said item worth all the trouble I mentioned?
There's only one battlefield where Milanor is available, but unable to engage in unions. For the other battlefields where Milanor is not present, you need to depend on having higher LUK than the enemy which can be done if Yggdra is given some MVPs for LUK and then eats items which boosts LUK to the next big star. Because of Milanor's nature to hog MVPs, he would usually have enough TEC to have a successful steal.
Any situation where using Steal would be signing his death certificate, the item is definitely worth while. Etherion allows extremely fast aggression gauge charging and can only be gotten by stealing. Besides, the head unit of the army in battlefields usually carry some sort of item whether it be Aegina, Eudy, Baldus or someone else. The goal is usually to defeat the head unit in order to move on to the next battlefield so you're forced to fight them and therefore the oppurtunity to Steal is always there.