It's mobs are level 28x and just as easy to kill as beetles. It's a flat floor and James and I were grinding there one day (him on Cyber me on Diva) and he said it was faster than beetles for a lion.
It's also a floor you can teleport to a safe floor (43)
Edit: I can ohko here and not at beetles, and the monster levels at floor is higher. Do the math, broski. The only minor hitch is the Corrupt Orpeo with two health bars but they only manage to hit you back occassionally, I'll take being 2 feet away from repotting over beetles (harder to ohko, technically 3 maps away from nearest repot, lower level)
Floor 44 is the last floor I can ohko with Spree (except the Mr. Freaks, but at least they don't boom on you
) on so the total AC I have should be fairly accurate as to how much you need to grind here.