@Crimson Cloud
Hibiki was a nobody. Tsubasa didn't even know she was there during the attack. For two years she didn't know Hibiki's existence. That itself ruins your theory she blames Hibiki for Kanade's death.
Tsubasa was surprised the Gungir was active while Kanade is still dead. It was explained a shrapnel that embedded at Hibiki's heart allows her to summon Kanade's symphogear.
Tsubasa doesn't want to accept her. To do so in her eyes means Kanade is replaceable.
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