Third Eye is fully unblockable and will go through any elemental NDRs and barriers like Five Elements. It is also treated as a physical attack and as such can Crit.
Ishvara provides auto-Rebellion and passively boosts his accuracy and crit chance.
Insane set of panels that give him everything he needs (accuracy, better ST and reduced MP cost).
Incredible Elemental resistances especially in Teal. All these Elemental Drains make him an excellent partner for Rama - Drain Elec in particular allows him to soft-counter Passionate Rage.
Cons
Hard to further boost Third Eye's damage as Almighty has no innate Boost/Amp.
Weak to Force
Very MP Hungry and prone to MP denial teams like Alice A.
Notes
Can be run in Hero Masakado T1 Teams for a devastating First Turn Kill.