Reborns' skll 2 gives it enough SP boost for it to do massive damage. Not to mention Reborns Cannon's weapons are all long range based, so you're in a pretty dangerous spot if you're trying to use SP.
And at 40%... Reborns tends to die quickly.
I say its a fair tradeoff.
KR:l 00 Qan[T] l Zabanya (Final Battle Type) l Harute (Final Battle Type) l 00 Raiser l 00 7 Swords/G l
l 00 Raiser Condenser Type l Exia Repair II l l AGE-2 Normal l AGE-2 Double Bullet l Strike Noir (Twin Linear Guns) l