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It's just that Nanoha can tank so much damage, the wisdom and tactics wouldn't do her any good is she wasn't ridiculously sturdy. Throw Fate's strongest attack at Nanoha, and she leaves unscathed, leaving Fate drained -- throw Nanoha's second strongest attack at Fate, and she uses everything she's got to stop it, while Nanoha's perfectly capable of still unleashing something 10x's more destructive than before.
I don't know how they measure magical power, but it seems like bs to me.
And I don't even want to talk about the manga. Nanoha was sliced and diced so many times and just kept coming back for more. It's got to be demoralizing when your attacks dont seem to be slowing her down, lol.
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