So, by following your formula , to fight Tenryu (1152000 eATK) we will optimally

need:
totalDef = 2,1 * 1.152.000 = 2.419.200
Assuming 0 def char with knight armor+1, 3x hero gem, 2x GOW gem, then
2.419.200 = ((3 x d) + 190.000 + 5000) * 4,7
514724 = 3d + 195000
d = 106.575 = 25%allstat
allstat = 426.300
level = 426.300 / 4 = 106.575
which seems much more realistic,and then moving on~
assuming same acc, samurai sword+1, then
1) atk+hpSTAT = 319725
2) totATK : totHP = 6
a.) totATK = ((3xa) + 7.000 + 190.000) * 5,4
= 16,2a + 197000
b.)tot HP = 5h + 90.000
2) 16,2a + 197000 = 30h + 540.000
h = 319725 -a
2) 16,2a = (9.591.750 - 30a) + 343000
46,2a = 9.934.750
a = 215.038
h = 104.687
d = 106.575
Gonna try it out for the next run
================================================================
realDef = (totalDEF / %bonusDEF * 100) - armorDEF
= (2.419.200 / 320 * 100) - 5000
= 751.000 def
statDEF = realDEF / 3 = 250.334 (25% of your allstat)
allSTAT = 4*statdef = 1.001.334 = level 250.334
which is already weird, because i usually beat him at lvl 115.000, but if we con
tinue on~
atk+hpSTAT = allSTAT - statDEF = 751000
which mean for reaching an atk:hp of 6 (for high ATK boss), we have known the fo
llowing statement:
1)statATK + statHP = 751000
2)totATK : totHP = 6

assuming 0 atk char with samurai sword +1, then

a)totATK = ((3xstatATK) + 120.000) * 4,5
= 13,5a + 540.000
a)tot HP = 5h
then
(13,5a + 540.000) = 30h
h = 751.000 - a
13,5a + 540.000 = 22.530.000 - 30a
43,5a = 21.990.000
a = 505.517
h = 245.483
d = 250.334
===================================================================
then, in equation,
a+h = 751000
3a / 5h = 6
(2.253.000 - 3h)/ 5h = 6
2.253.000 = 33h
h = 68273
a = 751000 - 68273 = 682727
...whiuch seems pretty unrealistic