The Morph command is capable of changing certain enemies into items. However (normally) the amount of damage you do against an enemy when using the Morph command is 1/8th of your regular attack damage. The major exception to this is Yuffie's conformer weapon, which will do significantly more damage than any other weapon due to the way it calculates it's damage (under most circumstances). This is most prevelant against the enemies found in the Sunken Gelinka, who are a source (pardon the pun) of many sources, including Magic Sources, Mind Sources, Speed Sources and Luck Sources, which can only be morphed from enemies found in the Gelinka (beyond Disc 2 Whirlwind Maze).