it says on the dura neg page "The ability that allows users to damage the target, regardless of their durability" there are some people on here who think a 9-B character with dura neg can negate a 5-D characters dura or a High 1-A character's dura and this is assuming the character is NOT a smurf
vsbattles.com
Hax is a catch-all term for abilities that can be used to ignore/bypass one or more of a target's statistics, rendering them irrelevant. The most common hax are the ones that ignore durability, and their scale/potency are unrelated to their users' AP & Tier, however, they can be measured with...
vsbattles.fandom.com
Basically, smurf still exists
According to Agnaa
All "conceptual stuff" is now only smurf if it's 1-A, since concepts are 1-A by default now
For other stuff:
"If the "hax" interacts with durability (attacking organs, utilising pressure points), smurf is anything that works on greater-than-infinitely-higher-durability targets."
The most applicable thing is smurf range.
"Mind manip isn't stronger for being able to hit a mind a timeline away, but if your mind is a timeline away, many characters will fail to reach it"
Does that help?
There are a lot of details Masked is still unsure of, so their explanation may not be the best.