Glitch
There's actually a glitch with the MP recovery, at least in NA. If you start a dungeon in Gale mode, you'll always regain 30MP even if you're not in Gale when you use it, but if you're not in Gale mode when you start a dungeon, you'll always recover 50MP even if you're in Gale mode when you use it.
Damage reduction
You guys positive that this ignores damage reduction? If so, does it ignore non-socket reduction too, like uh Wonder Wall and monster shenanigans?