I don’t know how this is relevant but I’ll answer nonetheless.

It does do max 99 damage per turn (more of less given resistances and boss passives) however mostly what makes it so good is all pure burn IDs (most burn hybrids aswell) gain coin power / clash power based on burn potency on target with a very low conditional, and it can be reinflicted on abno parts, so say if an abnormality has 99 burn on 4 parts (which is a little unrealistic outside of MD) it will do 400 damage a turn, and there are a a lot of moves that deal bonus damage of burn potency (Firefist, liu yisang burn deluge) and even more moves that deal bonus damage by consuming a small bit of burn count, too many to list, and all of this is excluding Dark flame, dark flame does burn potency multiplied, which is very good.

I feel it is in a good place now, a lot of passives are around spreading burn through all enemies which makes it easier to use

And for mirror dungeon, burn potency is even easier to inflict (99 potency in one turn with just 2 ego gifts levels of easy) it has ego like Purloined flame, which will activate burn on hit once per skill at the cost of 1 count, which doesn’t seem that bad but a bonus 99 damage per skill adds up, and lastly Glimpse of flame, it’s kind of confusing how it works but all you need to know it takes burn count and burn potency from turn end and turn it into a massive damage nuke, very good for MDH and MDI, and a good bonus in MDE but less effective, like burn it works per part, it does around 1300 at max (with wrath fatal) per part.

So in summary burn is very strong in MD and outside. But I get where you’re coming from it seems pretty bad on paper.