Board Thread:Questions and Answers/@comment-173.238.40.91-20130612233655/@comment-9505008-20130613035538

I am going to argue the points from the perspective of a free player, since stats don't really matter if you're a cash player.

After certain point, health does not affect your progress in tower or in game. Whether you have 200 health or 50 health, it recovers at same rate; the only difference is that if your HP is lower, you just have to check back more often. The only time where health would matter is when you level, since all your stats are completely restored (not a game-breaking/changing factor in Tower event). I would not increase HP beyond 200.

Attack spirit is important because it allows you to, well, attack. While it restores at a same rate as health, it is far more useful because if your AS is high enough, you may be able to attack several times in a row. This is significant as it will allow you to obtain multiple sealstones, allowing you to unlock 4* magatamas with ease. It will also give you an edge at the start of EG events, as you'll have more AS to burn. I would recommend you get as much AS as possible.

Defense spirit is unique in that it recovers twice as quickly as AS and Health. It does not decrease when you successfully defend, but it does decrease after you lose. In my opinion, DS is the weakest stat after you pass 200 mark. The only reason to continue leveling it is that after you reach level 81, you'll be on an equal footing with the cash players. While you won't be able to defend yourself from their whims, you WILL need to avoid getting your DS too low, to prevent becoming bankrupt/losing all your sealstones. Another advantage it has is during Conquest event, but given how difficult it has become, it is not too important. I would recommend increasing DS, but not as much as AS.