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Bowser war burning by heat in a reactor.If Bowser was merely injured by a Low 2-C, wouldn't mario heavily downscale since he can tank some of bowser's attacks??
This means he is not Low 2-C because he doesn't scale to the Grand Stars even when empowered by one.
He is still beneath his Reactor which is lethal to him, and the reactor is what causes the Low 2-C feat to begin with.
There is no Low 2-C Scaling for Bowser here.