Ive thought this through and let me share this. And check disclaimer at the bottom.
Well compare now all possible parts from equip to al to compare light vs ice counter for bishop:
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ice: jusal + dym + meelis + sauro2 + cheltil
light: enina2 + biflog + sauro2 + ouvel + cheltil
From this, ice would win already because of jusal. I didnt put ouvel in ice bcuz of -hp% and ice % would be better than matk%. Also not sure if all magic in sauro has light%.
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For rod, I think staff of dawn and freesia rod will be par. Not that theyll give same amount of dmg but each has its great stats. i.e. freesia has hp% and sod has a lot light% for heal + dmg.
Different Xtal on rod may also contribute a lot. And ofc, we'll opt out 2s rods for comparing.
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For armor, they may only differ on xtal and when holy robe(has matk, light, light counter) be released.
But for now, we may just compare minela and sofys xtal with struggler(most matk stat armor). Comparing them, minela would win as it has ice % and counter.
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For additional, I can say snow earmuff can top light counter. With sem, you can put dunk2 for dmg output vs taenia sofys.
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For spec, seems ice crystal can top luster ring. Not sure if compare with luster ring s vs ice crystal necklace ns. See stats:
"Ice Crystal Necklace [Special]
Effect: DEF: 0-1 Water magic +10%, Melee +10% to Fire, Delay -0.5 sec, Ailment R -100%, Magic counter chance"
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Disclaimer:
1.I havent got sofys xtal but from what Ive heard, its seems lame(correct me if im wrong).
2. sod vs frees has diff stats. sod may have more dmg when doing nemesis + light counter dmg but we'll have to compare set vs set, not just the rod. overall ice counter may win vs light.
3. I dont have light counter set so I cant compare the dmg between them, Im just pointing out the stats for each set and its difficult to say the dmg per counter stat.
4.For spec, definitely luster ring slot will win already but with ns ice crystal neck has more stat to use for counter(water%, ice countet, -sd). Would be OP if theres ice crystal slot.
5. With the ice set Ive mentioned, there are alot of ice % that may defeat the light from sod.
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Let me know where I went wrong or if I missed something that may contribute more.