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Where exactly do you see them withstanding it? We see her hit their cement guns but we don't see the aftermath.
Mina dissolved the reinforced balls with her maximum acidity; there is no reason to think she is using the same level of potency agaisnt Gang Orca's Sidekicks.
I also disagree with the idea that because Jiro 'failed to destroy the reinforced balls' they must be 8-C. She did not directly hit them; her attack was to dig them out from the ground, and there were many pieces of rubble much larger than the reinforced balls left intact after her attack. The much smaller balls to be intact after her attack doesn't mean they tanked the full 0.80 tons (or the full 0.31 tons). In order for them to have the 0.80 tons durability they'd have to tank the full energy of the tank and withstand it, and they didn't.
Altogether this just doesn't look like good reasoning to get Mina (and therefore other characters) to Building level.
From what I can see in the manga, she hit their cement guns which were on their arms. And it was just a single panel so we didn't see any aftermath.
The result of the calc is for the total energy Jiro sent throughout the ground, right? The balls occupied a very small volume of the area that Jiro destroyed. So they clearly weren't hit by the full 0.31 / 0.80 tons.
I still have issues with the Villain Bot scaling. I think it makes sense for some characters but not others (such as Kyoka and Denki for example).