According to a guide I looked (Item List by Prinny_Pwnage, from GameFAQs: https://gamefaqs.gamespot.com/psp/955515-disgaea-2-dark-hero-days/faqs/44676), Sexy Panties have 1000 base hit stat (same as Super Robo Suit, btw) compared to Providence's 800 base hit stat. So yeah, go for them panties (and gundams)

Originally posted by neemoos:

According to a guide I looked (Item List by Prinny_Pwnage, from GameFAQs: https://gamefaqs.gamespot.com/psp/955515-disgaea-2-dark-hero-days/faqs/44676), Sexy Panties have 1000 base hit stat (same as Super Robo Suit, btw) compared to Providence's 800 base hit stat. So yeah, go for them panties (and gundams)

But in another guide I saw a perfect Providence (Level 200) had a HIT of over 100k while a perfected sexy panties had a hit of around 97k. I was wondering how that switch happened or if it could potentially be a mistake...

Normally, if you perfect a stat with a 1000 base stat (which is the case of Sexy Panties), you'll get 97,125 in the perfected stat (while the others will end up at 49,700, also with 1000 base, non-perfected). The same goes for most stats in a SRS.

If you do the same calculations for a base 800 stat, you'd only get 79,679 Hit (and 16,040 Int, with a base of 320, non-perfected). Assuming I didn't messed up in the calculations, of course (it's been a while since I actually had to use the formula). For the hit stat to surpass 100k, it probably had some specialists to boost it up and the author forgot about it? Do you have the source for the guide you mentioned?

Btw, if you're interested, the formula I used is from the "Perfect Item Guide", by Prometheusx303: https://www.neoseeker.com/makai-senki-disgaea-2/faqs/163073-disgaea-2-perfect-item.html (look for F-01 in the item stat formula section).