Spatty-poo-poo: who's that aimed at?
Clearly what we have here is a troll (Russie_2003).
I think he's purposefully trying to wind the board members up by posting things he knows not to be true.
Accelerando is correct - you cannot put any breaks on penance - it doesn't affect him at all.
Also if you have hp+30% on your armour then quite frankly you're insane. I don't believe for a second that you've beaten him using your methods. Aeons are utterly pointless against him.
The tried and tested way of beating him is the strategy that I've posted several times. It can be done slightly differently but it makes it a lot more difficult and you'll end up in a world of pain. Even following the best strategy known it still takes a very long time to kill him.
For a start you really need your stats at 255.
Not "around 200".
Hp needs to be around 30-40k - not 80k.
Auto-phoenix is a terrible waste of time. You shouldn't be dying - you simply can't afford the time penalty and subsequent pain in the arse period that follows. Time is important, especially if you don't want to run out of megalixirs/healing waters and have to start double casting cure cos that would really be messy. The more HP/longer you take = more your healing items will run out.
The overdrives are also not the way to go - only use them if you're desperate. Anima can't EVER do 2 million damage. His max is just under 1.6 million and you won't get ANYWHERE near that on Penance - simply because you can't lower his defences.
If anyone still needs help with Penance then just read back through this thread - I'm pretty sure I've given all the information needed on how to beat him. It takes a lot of time, effort and patience but it's quite satisfying if you've got nothing better to do.