Played through on Hard and thoroughly enjoyed it! Still ended up being pretty comfortable on HP and MP at the end, and I had a couple Toxic Bombs leftover as well.
I've always felt like the key to randomness in an RPG is what options you give the player to play around it, and this game nails it. Mia is slightly faster than Draconius [sic], which means that you can always decide what to do with him at the start of combat if you're willing to spend the MP. This was a common choice for me because eliminating an enemy quickly at the start of combat is important, and I could take my time to conserve resources after the pace of enemy attacks slowed down.
If you choose to let Draconius strike randomly, then you can still assert control by choosing Mia's target correctly. Attack items provide options to make up for bad luck or seize a good opportunity.
I enjoyed the way you used the Cave and Forest as tutorial zones before the player goes to the Tower. They're too small to work as proper dungeons unless you jump through hoops, so it makes sense to use them for something else instead. Because you don't need to use any resources there, it gives you a chance to see what your strengths and weaknesses are before you have to decide how to use your limited resources.
Speaking of which, I felt like I was spending the most resources against Solid enemies, so I ended up spending most of my money on Toxic Bombs to mitigate that weakness. Poison (in a battle system where it's quite valuable) and extra multi-target damage options never hurt in general, so they have utility even beyond Solid foes. With that, I had multi-target damage against both Solid and Fluent, and I figured the combination of Sure Fire and a natural bonus to Draconius' attacks was enough to handle the Formless ones. The Tower encounters are structured such that you usually don't get easy wins regardless, but having those fundamentals down meant that I always felt like I had a tool for the situation on hand.
Beyond that, I gave the Power Bagel to Draconius since he's attacking every turn while Mia isn't. I ended up keeping the Formless-element whip on Mia because I felt that using Erosion was going to be preferable against the powerful Stoners, while I wanted to boost coverage against Fluent enemies. I bought some Stun Bombs as well, which I saved to spam against the final boss or some hypothetical bad situation that never materialized. I bought only two Potions (one for each character) because they looked expensive and I had a funny feeling they'd be less critical than what my natural RPG instincts were screaming at me. I bought three Dispel Herbs, but those ended up being a complete waste because they were never worth using.
From a story perspective, it's neat that you were able to give Mia the same sort of guiding, mentoring role she plays in combat without it feeling unnatural given the difference in Mia and Draconius' social positions and power. I think it's a common problem IRL that people try to maintain the status quo because it makes them feel powerful and necessary, even when life becomes better for people at large when progress is made. The music was great and felt natural as well, though I don't have enough musical background to say much more. The built-in RPG Maker tracks are fine, but having different music does a lot to make a different game feel like a different game.
