Equivalent of Lucy kick -> You seriously saying Natsu went easier on Jacob then he did Bakel?
-> C'mon, Jacob is literally the only opponent bar Zeref that made Natsu use FDKM -> even Madmole didn't do that and he got floored by a way weaker Demo-Fist then Jacob got hit by -> Jacob also took that attack relatively well seeing as he barely scratch mark when he got back up. He was also not "floored" by Makarov as he was shown to be unharmed by his attack.
How? -> Lucy was never wrecked throughout the Alvarez... -> Even Levy took minimal damage despite fighting an S12 and getting poisoned with MCBs -> Cana faced off against August and landed an attack -> literally no one in FT was wrecked despite facing opponents out of their depth -> Why would Wall attacking Lucy be different? 100YQ makes a lot more sense power level wise than the Alvarez arc so using Kyria's feat is kind a no no since Alvarez was chalk full of bs and allowed even fodder tier characters to fight high tiers.
Why does killing the opponent matter? If you notice the only humans to die on the Alvarez side were August who committed suicide and Serena who was killed by Acno. Every other human survived lol and Jacob got hit by a much more devastating attack than Wall did.
That just makes Juliet and Heine powerful... they were made by Irene who made fodder Erza tier lol. The two were disrespecting S12s while other subordinates were peeing their pants to them. Agreed with your last sentiment.
I can't say he was more exhausted even in physical terms since he was only hindered by the MCBs halfway through. Sure he was waiting for Wall to use his MCB cancel magic to cure himself with, but he was fine magic wise and once the MCBs were gone physical wise besides the attakcs he suffered from Wall.
I think they are even enough as feats bcs Mira was out of mp which is lethal to mages as shown when Makarov got his magic sucked right out of him and when any mage gets the MS cuffs put on them they can't even muster superhuman abilities. So for Mira to fight in a state like that and still win is about as good as feat as Laxus. I don't think the gap is large as it once was, but I do think Laxus is still above Mira in physical power. If they battle I don't think it'll be an easy win for Laxus. Same if he fought Erza.
Also tbf Wall missed every lethal attack against Laxus and even supercharged him with lightning despite knowing he was a DS. Wall could have been ended the fight if he dropped nukes like this one
or Etherion. LLaxu an above average S12, but I wouldn't say he was so powerful that he could oneshot average level S12s and is that above them. Even though he won at a disadvantage, Wall was also at a disadvantage bcs he went retarded and stood there to get attacked lol.