I just noticed that the omake text file in the plus disk folder actually has quite a bit of data on attacks and the system. I've done some translation and organizing of it: I'm not sure if some of this information has already been stated (specifically the pastebin that was shown earlier though it's down now), but I'm putting it here anyway in case it helps anyone.
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PAR, SPD and the Active Gauge
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This section will answer the question "How does the active gauge work?"
The active gauge has a minimum value of 0, and a maximum value of 10,000.
First of all, the additions made to the activage gauge for both enemies and allies are calculated based on the SPD stat. (Exact calculations mentioned later).
When the gauge reaches 10,000 or more for a character, it becomes that character's turn.
If two or more characters reach 10,000+ active gauge at the same time, the characters with larger gauge will go first.
If two or more characters reach 10,000+ with the exact same gauge number, priorities are given to the allies, and within each group, priority is given from left to right in party order.
Each of these "singular addition to everyone's active gauge based on SPD" is called a "battle count". Hmm, quite a boring name.
Each "battle count" affects not only the active gauge, but also PSN damage, and the reduction of any active PSN, PAR and SIL effects.
The equation for how much your SPD affects the active gauge for each battle count is a little difficult to show, so I'll just give some examples below.
For a single battle count:
SPD 100: Active Gauge +100
SPD 200: Active Gauge +200
SPD 400: Active Gauge +300
SPD 700: Active Gauge +400
SPD 1100: Active Gauge +500
SPD 1600: Active Gauge +600
SPD 2200: Active Gauge +700
SPD 2900: Active Gauge +800
SPD 3700: Active Gauge +900
And so on. The calculations may seem difficult on the surface, but it should be easy to figure out with these exmaples.
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All About PSN damage
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The much-talked about PSN damage, where whether it's working or not can be hard to tell.
The equation however is surprisingly easy, if troublesome.
Before reading this, please read about battle counts in "PAR, SPD and the Active Gauge".
First of all, for spells with a PSN effect, the strength of the PSN is determined by the following equation:
(Spell's PSN strength * User's Level) * (1.00 + Users's Level * 0.03)
At this point, the target's PSN resistance is tested to see whether the PSN effect lands, and if it succeeds, how much the PSN effect is decreased by.
For this part, please refer to the FAQ page in the manual for more information.
The effect calcuations above affects not only whether the effect lands, but also the strength of the PSN.
For each battle count that passes by, the enemy will end up receiving (PSN effect / 50) damage.
After processing the PSN damage applied to the enemy, the reduction of the PSN effect will take place.
For each battle count, the enemy's PSN effect is reduced by 0.75%. It doesn't look like much, but it actually depletes quite quickly in practice.
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PSN Strength Tiers (Non-Plus Disk Characters)
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PAR Strength Tiers (Non-Plus Disk Characters)
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DTH Strength Tiers (Non-Plus Disk Characters)
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Other random notes:
has a SIL effect of 100
checks what stat-buffs the target has, then has a 40% chance of removing each of them
both reduce the target(s)'s active gauge by 2500. The effect is weakened a lot on bosses.
I think someone wanted the delay values of each attack? They're all in the text file if so, for all the non-plusdisk characters. just check for the value after 使用後アクティブゲージ量 for each attack, then divide it by 10000 to get the percentage.