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Cyborgs are an exception to that though. A lot of the cyborg's physical power is due to their reinforced bodies rather than the energy they use though (y'know, being cyborgs and all). That's why they have a special "muscular power" rank. It's their special attacks that are fueled by the IS energy, which can take on entirely different forms and power altogether.
Example: Dieci has a physical power equivalent to an A-rank mage, but her IS attacks are the equivalent of an S-rank.
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