Cell
70877
1491751
17401
410

Buu
70877
1413364
12548
419
__________________
Cell
0
78387
4853 = 4% Damage mitigation
-9
__________________

50% Silence for 1 turn, 3 Targets
15% Teleport, Once a turn (full damage mitigation)
50% Heal once per battle
12% Dodge, Restore 35% Energy increasing Silence consistancy

Taunt for 1 turn forcing default attack
15% Teleport, Once a turn (full damage mitigation)
30% Block, 20% Chance to Chocolate for 1 turn. Applies Once each 2 turns.
30% HP Revive once per battle.

=Active=
Cell: 1/2= 50% | 1/4= 25% | 1/8= 12.5%| Or alternatively, 87.5% chance for 50% Damage mitigation with a 12.5% chance for 150% damage mitigation. (50% over 3 characters). Something to note is due to randomness, This can prevent Detonation and also push heals/shields back a turn as well.
Kid Buu: Garunteed 50% Damage mitigation always against highest attack which in current meta is Vegeta Majin, Or later is Vegito.
====== Result ======
Cell, having a significantly high damage mitigation potential while also having the ability to delay healing or bleed detonations.


=Passive 1=
Cell: 15% Teleport.
Buu: 15% Teleport.
====== Result ======
Tie, Easy one here.


=Passive 2=
Cell: 50% Heal once per battle
Buu: 30% Revive once per battle. (drops all buffs/debuffs)
====== Result ======
Tie, while the effective regain is significantly less, being able to drop all debuffs or bleed stacks makes up for that 20% life descrepincy. This is being generous as we're assuming the tanks will survive a 5 full turn cycle. Meaning that the debuffs would have to account for the full 20% of the damage taken which obviously is incorrect given the attacks that cause the bleed stack but there are so many variables here, calculating it would be far to much work to figure out all the variations.


=Passive 3=
Cell: 12% Dodge, Restore 35% Energy limit to 5 times a round. Given the 5 turn cycle, He will get 2 activations, which equates to a bonus 2.45% damage mitigation. Totaling his damage mitigation from this skill to 12+2.45%=14.45% Damage mitigation from final passive.


Kid Buu: Base block mitigation is 30% damage. With 30% chance for it to occur. If we continue using the standard of 5 turns, and assume every turn is a singular attack which is being very generous. thats 5x5=25 Total attacks. 30% of 25 is 7.5 For the sake of our previous generousity. We'll round to 7.
7 Total blocks in his life span. with a 20% chance to apply the chocolate, Means he has a 140% chance of it applying atleast once within his life and given the 2 turn delay. Its exceptionally unlikely for him to get a 2nd chocolate as he doesnt statistically reach 100% until last attack turn 3. meaning cycle 4 and 5 couldnt occur. So with 1 activation likely during his life span, we can run 1 of 25 attacks to be mitigated, equating to 4% damage mitigation. 30% Chance of block for 30% Mitigation equates to 30*30%=9% (or 30*.3=9). Totaling 4%+9%=13% damage mitigation from his final passive.

====== Result ======
Cell retains the lead with a 14.45 damage mitigation vs Buu's 13% mitigation.



========================================= FINAL MITIGATION RESULTS =========================================

Cells Total Damage Mitigation: 23.2% from Skills
Buu's Total Damage Mitigation: 16.4% From Skills.

Cells Total Base Mitigation: 16% from DEF stat
Buu's Total Base Mitigation: 12% from DEF stat

Combined Total Mitigation's for Cell: 39.2%
Combined Total Mitigation's for Buu: 28.4%