In FFX the best armor customization will depend on the boss fights, however, for end-game there is a staple customization that can beat all the content. Break HP limit is better, however it’s not needed to clear all the game content. It needs several extra hours of farming HP spheres, Power Spheres and grinding Sphere levels to become better by reaching 99999 hp.
FFX end-game armor (Non Break HP Limit)
Auto-Phoenix
Auto-Haste
Auto-Protect
Ribbon
FFX Penance armor
Defense +20%
Auto-Haste
Auto-Protect
Auto-Potion
Note
The end-game armor (Non Break HP Limit) can defeat penance. This armor customization for penance just makes the fight easier. Lower grade potions are used first in Auto-Potion.
Break HP Limit FFX end-game armor
Break HP Limit
Ribbon
Auto-Haste
Auto-Regen
Highligts of the Break HP limit armor vs non Break HP Limit Armor
Break HP Limit vs Non Break HP Limit depends on time vs performance.
For Break HP Limit ideally the stats are 35 Evasion with 8 evasion spheres, 255 Luck with 60 Luck Spheres and 60 Fortune Spheres per character considering 17 luck is the lowest luck value in the party. Accuracy is not useful at end game and Luck becomes the main stat, providing evasion and hit chance. In order to reach max HP it will require 332 HP Spheres and 332 Power Spheres per character taken the lowest HP in the party, Rikku with 360.
The lowest stat is always 5, giving that all other stats will need 63 Spheres to max. These stats are Strength, Defense, Magic, Magic Defense, Agility and 25 MP Spheres to max to 999.
Non Break HP Limit requires 33 HP Spheres and 33 Power Spheres per character instead of 332 HP Spheres and 332 Power Spheres per character.
Estimated time to reach 99999 HP in FFX
In order to obtain 332 HP spheres considering an overkill in every fight, Ironclad must be defeated 166 times at least, as this not considers Dark Matter drops. For the non Break HP Limit the same boss must be farmed 17 times. Let’s take that each fight with Ironclad takes 2 minutes per 2 Spheres, that is a total of ~5 hours extra to farm the HP spheres needed. Now each character will require 332 Power Spheres, making a total of 996 Power Spheres needed to max a team of 3 characters and 2324 Power Spheres for the whole team. Some fights can give 40 Power Spheres, at 3 minutes per fight, that will be doable in 25 fights for 3 characters, adding another ~1 hour and 15 minutes for 3 characters and at least 3 hours for the whole team. Then using Clear Sphere, adding HP Spheres and activating each node for at least 3 characters, and farming the needed 332 Sphere Levels might take around another three to six hours+ depending on how quick Sphere Levels can be farmed and the Power Spheres added to the characters.
Having Break HP Limit adds around ~8-12+ hours more of farming to max 3 characters, and ~14-17+ hours of gameplay for the whole team. This is counting that all characters have the best leveling weapons with Triple Overdrive, Overdrive > AP and Triple AP.
The overhead time cost for farming HP Spheres, Sphere levels and Power Spheres, is more than enough time to clear all the content with non Break HP Limit armor with time to spare.
The verdict on Break HP Limit Armor VS Non Break HP Limit Armor
The Non Break HP Limit Armor will always finish the Dark Aeons and Penance faster and efficiently, meanwhile, a Break HP Limit armor player will always have an easier fight against the Dark Aeons and Penance hours after the non Break HP Limit Armor player has finished the content.