Jacob stopped holding back after Natsu and Lucy kicked him. He got mad and wanted to kill everyone. There like no difference in his attack power from Jacob holding back to him getting serious. Besides, even if you tripled Jacob's strength when he's "holding back", it's still not impressive.
Concepts are magic? What is that even supposed to mean. Did you watch Rax's stream debate and then just decide to just say "concepts" in everything? Concepts are magic, and therefore Happy randomly teleported into Jacob's hands......
Even if I hype Brandish's attack power to country busting, Jacob scales to Brandish only in terms of MP. He doesn't have any country busting attacks. Also, if you want to use Brandish as a scaling....Irene's enchantments on Neinhart made him stronger than Brandish. Doesn't mean everyone stronger than Neinhart is a country buster.
Sure, Macro could be used over long distances. Doesn't change the fact Elfman would have had to been close by, because Elfman himself is slow. He had to physically make it to Mirajane's location. Macro can't teleport stuff.