According to reliable sources:
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NTP damage is scaled to OC points and C points that is put into SP. The lower the base SP, the more C and OC points you have invest into the ms. The more damage it will do .
If you have GP-02A using it, then it would have little to no damage because you can't put points into SP.
Experiment showed that ALL damage prevention skills, Defense will have 0 effect on preventing NTP damage. Including Cry of Peacecraft, Ironwall EX, Ironwall, PS, Veteran Skills, etc.
The item takes no additional effect from skills. such as SP Wakening, Potential etc.
In other words, just for reference, the 2nd spawn life of MKII titans with veteran infighter takes about 50% damage from this item if hit from the back
The damage is a set amount similar to SP. So only Higher HP minimize the damage taken.
As you can see from Sword strike which has more HP, take damage from the back from full HP
Lastly, DS which has invisible on and therefore, has it's def lowered, takes a hit to the back. Shows that the item IGNORES def.
Therefore, if you have an C or B rank that has crappy SP damages, you can consider C and OC it's SP and make it max, then take this item and back crit any enemy targets. Then SP them for a instant KO.