I think Cin makes some fair arguments as well, but I have issues with his conclusion.
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Assumption 1) Doflamingo isn't counting Gear 3rd.
Doflamingo simply witnessing an attack isn't going to give him an accurate indication of power. What exactly did he witness? He saw a Gear 3 punch fail to break through his Spiderweb and another Gear 3 punch scrape the roof of the royal palace.
The only thing we know for sure is that Gear 4 is more powerful than Gear 3.
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Assumption 2) Gear 2nd Luffy should not scale to Fujitora.
Gear 2 Luffy never landed a hit on Fujitora on-panel. It is an assumption that he was able to damage Fujitora at all with it, and a bit of an inconsistency to assume Gear 2 could do remotely the same level of damage considering that Gear 3 is supposed to be significantly more powerful than Gear 2 and yet all Gear 3 managed to accomplish was a virtually non-existent bruise.
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Assumption 3) Fujitora's normal attacks w/ DF are inferior to his Rubble feat, which in turn is equal to his Ferocious Tiger.
It's not an opinion, it is rudimentary powerscaling.
His rubble feat is the maximum value we can use for scaling to his attacks; and the most powerful attack he used against Luffy was the Ferocious Tiger. Therefore his other attacks that he used are weaker than it, and therefore we can consider them to be weaker than his rubble feat.
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We also see that Luffy has sustained several bruises, suggesting that he took attacks from Fujitora directly long before Ferocious Tiger came into play.
There isn't any reason why Luffy couldn't be bruised from weaker attacks, if he wasn't protecting himself from Haki at the time.
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As stated and proven numerous times, Luffy has taken hits from Fujitora, clashed with him, and no-sold the Ferocious Tiger (Pretty certain he only went flying because... it's gravity). Therefore his durability would also scale from 1.52GT.
1.52 Gigatons... until we remember the environmental damage that was also caused by the attack. If the full 1.52 Gigatons was tanked by Luffy directly, the remaining energy wouldn't have destroyed the nearby mountains. So to account for this, by taking away the energy that went into environmental damage, we arrive at 1.19 Gigatons.
This isn't an arbitrary value; this is the result of taking in all of the context surrounding the feat:
- We scale the most powerful attack to Fujitora's most powerful showing, and take into account the energy that wouldn't by hitting the Luffy, and we arrive at a final value of 1.19 Gigatons which can be used for scaling.
Since the possibility remains that it could be higher, even though 1.19 Gigatons is the solid number that we scale from, we can ammend it with a
possibly/
likely higher on the end.
As for Doflamingo's scaling, that's a whole other conversation and I'm leaning towards agreeing with Dr. Fix for now, at least as far as AP goes.