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There's a bug with the Mask. It doesn't equalize levels; instead, it provides double the level difference.
For example, I had a Krag at level 8, and the enemy hero I tested it on was level 39.
The difference is 31 levels, so I received +62 levels for that battle.
And being able to defeat 44 units of level 7 in just 2 attacks – I think that's incredibly overpowered...
However, I'm not sure if using this bug is prohibited, just like using the bug with Reinforcement and the Ballista attack is prohibited.