I thought they were the same, I checked and it turned out they weren't, word.. Still though, her defense IS still good (better than sakuya's for instance).
Switching her out after spiriting away because she's slow is a good point...if you are using it with someone who is fast. Alas, it gives the best benefit on people who are slow, so it's still semi counter-productive in that sense. I don't use her, but I rekon if you have china out and you use china to switch yukari after a spiriting away cuz yukari is slow, I rekon yukari is well past 50% guage anyway (probably like 70%, which is nearly what they're at after a switch anyway!) Could be wrong though, dunno.
As for the mnd thing, I just leveld up yukari, and spent an equal amount of skillpoints on mnd as I did patchy, and unequipped patchy, she's still 14000 mnd below (out of 74000 for patchy, who spent all her levels on mag this playthru), with 20% more exp, I rekon it'd be more like 10000.
Might not sound like much, but bear in mind the damage formulas use subtractive formulas, not multiplicative, so they have increasing returns for every point over 0 (until stuff HITS for 0 that is). Personally, I rather like seeing patchy take 0's from composite attacks cuz her mnd is so stinking high (doesn't seem to do this often with mag level investments though >=( ), so eh, I still think it's not really patchy level if you consider the last 10000 is far more valuable than the previous 10000 (or even 20000+ if the numbers line up right) or whatever.