Board Thread:Questions and Answers/@comment-37543814-20181118021945/@comment-32271305-20181118065638

Things like SA multipliers (Mega-colossal > Immense > Supreme), Hidden Potential and ATK stat can make the difference as well, which is why summonable LRs are pretty much the best cards in the game.

As for links, they're also very important but you'll notice that some of them are very common (Super Saiyan, Fierce Battle...), so when building a team I would start by looking at your Leader's Ki links, since ideally you'll want everyone to launch a Super Attack every single time. And with links in mind you'll be able to build your rotations (in case you didn't know, the units in the first two slots always stay together, while the one in the third slot always comes back one turn later).

And finally, lots of units have particular mechanics that make them stronger. INT Gogeta for example benefits more from additionals than críticals because he has Type advantage against all enemies, while SS3 Gotenks has multiple Super Attacks and the strongest one is the one with 11 Ki (higher SA multiplier).