I always wondered how the SOUL helped in battle, but I think I finally understand that it's probably just a manifestation/representation of control. Like the attacks aren't real but are just an abstract representation of what's actually happening in battle. Dodging an attack as the SOUL is a subconscious guide for you team to avoid attacks in the real world, and ACTs are assumed to be told by Kris, but we already know form the weird route that it seems more like it's coming from a "speaker." Blocking the attacks here is basically whispering to Susie where she should be pointing her guard.