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And even if it was right, it doesn't scale to AP at all. Since being hit by that doesn't give anyone 8-B or whatever rating of durability, nor can you injure a 8-B character with it if they have fire resistance. Which is temperature base, not energy based. Since a fire with lower energy, can be hotter than one that has more energy.
A 600 degree fire that covers a city block, would carry more energy than a 5000 degree fire that covers a small room. Your resistance would depend not on the energy it takes to create the flames, but how hot the flames are.