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This statement comes from when Tatsumaki was fighting Gyoro-Gyoro, and where she didn't look like she was putting in any effort at all. (This page being just prior to when Fubuki's statement was given).The argument isn’t her being strained, it’s her putting in more effort, as Fubuki stated.
Damage, you can visibly tell that Tatsumaki is putting in significantly more effort against Psykos than against the ship. It’s really not that hard.
I don't think that's sufficient for a full rating. Given that we don't actually see Tatsumaki's face when she's returning those shells, and the amount of effort Tatsumaki has shown throughout the fight has not been high and yet Fubuki still describe her as using a tremondous amount of power.