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I've never heard of something like "100x layer" basic other than layers.has said things like this in other matches. Claiming that Kumoko has "100x baseline soul resistance" for the same concept, for example.
Also, it's kind of Glass who is responsible for the layered hax evaluation topic after that Fujiwara review.
The only skills in which greater power is relevant are in skills such as fire/heat manipulation. Since you can resist 100 degrees, it wouldn't make you resist a million.
So Mira absorbing a thousand souls or a million wouldn't make a difference, if it's something that isn't layered it wouldn't affect someone with basic soul resistance.
Anyway, both bleach and GOH have to go through that evaluation crt.