To be revised and please ignore if you don't care.
Attack Base = Power/2
Defense Base = (Constitution+Agility)/4
Magic Base = (Spirit+Intelligence)/2
Hit Base = Agility/2
Evade Base = "It's Fixed You Goof"
--Edit--
Some more info...
Plarna: level * 50
Panacea: maxHP/ 4
Regen: maxHP / 8
Poison: maxHP / 16
--Edit--
Evolved Armor elemental properties:
Absorbs Darkness
Fire/Thunder/Wind/Water = damage * 1/2
Holy/Ice/Earth/Neutral = ??? (probably damage * 1/2)
Blaster elemental property: Lightning
Note: Ice Elemental != Water Elemental
MT = Multitargeted
Elemental Spells:
Holy: Holy Light (MT)
Darkness: Darkness Arrow
**Fire: Energy Bullet, Flame (MT)
Ice: Freeze
**Thunder: Electric Blast, Plasma (MT)
**Wind: Wind Cutter, Leaf Stream (MT)
**Water: Press Water, Gun Water (MT)
Earth: Stone Lance
Neutral: Nova (MT)
Plasma (MT) isn't totally Lightning... since Electric Blast can work against the Deadly (rabbit). It seems to be a hybrid of two elementals (perhaps, I could be wrong)... either to Earth (since both the Deadly (rabbit) and Original Gummy heal against it) or to Darkness (Deadly (rabbit) gets healed, but the Original Gummy is not.
Similar stuff occurs with Press Water and Gun Water vs the same enemies.
Note: It seems all the spells are considered distinct.
Dragoon elemental property: Darkness
Tiamat Blade and Wave Gun elemental property: Earth (?)
Edit: With even more info...
Gassa Robe:
Neutral = damage * 4/5
Earth = damage * 7/10
Energy Bolt = damage * 2/3
Fire/Water/Ice/Lightning/Wind = damage * 1/2
Magic Chain:
Lightning = damage * 3/2
Energy Bolt/Earth = damage * 3/4
Darkness/Neutral/Fire/Water/Ice/Wind = damage * 1/2
Distract Robe:
Darkness/Neutral/Fire/Energy Bolt/Water/Ice/Earth = damage * 1/2
wind = damage * 1/2 (leaf stream), 1/256 (wind cutter)
Lightning = damage * 1/10 (plasma), 1/256 (electric blast)
Guard Talisman:
+20 Magic
Earth = damage * 1/2
Neutral/Energy Bolt = damage * 1/3
Darkness/Fire/Water/Ice/Lightning/Wind = damage * 1/256
Serra Suit:
Neutral/Fire/Energy Bolt/Water/Ice/Lightning/Wind/Earth = damage * 1/2
Holy Plate (limited testing):
Absorbs Earth (?)
Lightning = damage * 9/10 (plasma)
Energy Bolt = damage * 2/3
Darkness/Fire/Ice = damage * 1/2
Neutral = damage * 1/4
Dragon Scale:
Absorbs Fire/Energy Bolt
Neutral = damage * 2/3
Ice = damage * 1/2
Guri Guard (limited testing):
Darkness = damage * 1/2
Energy Bolt = damage * 2/5
Fire/Water/Lightning/Wind = damage * 1/256
Protect Armor:
Lightning = damage * 3/5 (plasma), 1/2 (electric blast)
Guard Blazer:
Neutral = damage * 4/5
Earth = damage * 3/4
--Edit--
Updated with more magic resistance info.
Cure does not heal Taboo (Silence) status.
Magic Coat also boosts magic defense as part of boosting magic power (Magic is derived from one of the stats anyways, probably Intelligence).
Naijiri has a natural attack power of 80.
--Edit--
Bugs with the game:
Swapping weapons in battle resets all stat bonuses applied by spells.
Landing the airship north of Niisa will make you cry since you always move down when leaving Niisa. The surrounding area prevents you from getting back on the airship.