Three remarks/questions:
1. So it's always best to use high purified and boosted SR+ cards as fusion material. The examples on the first page only include 2x boost (FGM SR) but it's also possible to just use FGM R+ cards (for x1.5 boost) right? I mean using the FGM SR card on the ultimate cards seems always the better option instead of using it on the fusion cards, you just get more from it.
2. The reincarnation system seems to be a double edged sword because of the 2.5 and 3.5 power up, at least theoretically. You shouldn't reincarnate when you don't think you will get at least (n-1) 3.5 power ups this time around. Meaning if you got none or just one 3.5 power up before the reincarnation you will always get a card with better stats. But if you got five 3.5 power ups before the reincarnation you should at least get four 3.5 power ups this time around or you will probably end up with a card that has worse stats than before.
This is of course only true if you always use the same card for fusion, you can probably balance this out with stronger cards. But if you really lucky with the 3.5 power ups you should consider the reincarnation twice.
3. The maximum achievable stats seem to be 60000/60000 at the moment, which is impossible without x4 boosted fusion cards and at least seven 3.5 power ups in the reincarnations round or at least nine in the first round. So how rare are the Wonderful Power Ups exactly?