I finally broke down and went on GameFAQs to find out what this does. Any elemental resistance you have from other equipment turn into 100% absorbs. Great, but in order to make this worthwhile you'd have to have some really great equipment (Adamant Armors, for example, something I've NEVER been able to get. I stocked up on alerts in FFIV PSX, and went to the right spot, fighting the correct monster, and never got a damned pink tail!) to take advantage of it.
In FFIV DS, I already have one, and I just got Edge on my team (I dun remember where I got it, I think I got it around Mt. Ordeals?). Would any of you be so kind as to recommend some usage for this?
~DS