The Elemental compensation of skills are intended to be used against the monster's lowest resistance with respect to the player's armor's best resistance.
For example a Fire skill in a Fire armor receives 130/70 = 1.857 modifier against a standard Fire monster with 130% to Ice and 70% to Fire, therefore its as strong as using a normal Ice attack.
The majority of Elecomp skill tend to lock the skill's element to be the same as their armor's best resistance, which will produce the highest Elecomp values and as a result are most desirable when the player doesn't expect to be attacked on the upcoming turn due to Celerity on the player or immobility status conditions on the monster.
For other skill elements that are ally//neutral/poor/opposite with respect to the Armor's element, their Elecomp will be 115/100/85/70 divided by 70 and multiplied by the armor's resistance.
For old standard Elecomp armors namely Horo-show Void Vigilante, Taladosian, White Knight, Lord of the Skies, they have Elecomp values over 2x for the last tier, this means that a player using a resistance misc with the target resistance being 53% or lower would have damage output gains over damage intake losses due to the max multiplicative resistance being -50% to an element. It is calculated using a Lv 150G resistance of 2*14% + 25% of shield.
Modern standard Elecomp armors are capped at 1.857*85/80 MRM lean = 1.973.
Essence Orb operates at half efficiency in converting Hp to Sp so it will consume health pretty quickly, equipment with Hpcost operate at standard efficiency like BloodBlades and Beserker Blades, Bloodmage and Bloodzerker.