sorry, but I really call bs.
Conveniantly I'm right at that part of the game. Though I don't use 10f girl in this playthru. I used the cheat program to boost up her skillpoints so they all cost 2000 skillpoints to level, I also leveled 10f girl to 65, and gave her 3 robes of twilight (which is impossibly good gear on a normal playthru this early in the game)
I wanted to see how bad "the nuke" wasted her, but I didn't even live 1 second, the boss 1shot her with slash dive.. and you're telling me she'll survive the panic nuke? I'll try again...
Ok so she does. Yet she gets ⑨ed by other attacks of less power. But that doesn't say her Def/mnd is better than I expect (I already knew it was good, but it's not THAT good), it tells me 15F Girl's (as the boss) panic nuke itself has a screwball damage formula that's something like: 10X ((atk+mag) - (def + mnd)) instead of something like 2X (3atk + 3mnd) -.. etc.
It's just that I used 10F girl on my first playthru, and I actually leveld up her def and mind more than I leveld up anybody else's main stat, she was always the first to get those boosts. And she was hard to hurt yes, but she WOULD get damaged by many things, and sometimes even 1shot by things simple as an ether flare due to her terrible hp.