I understand that Ultimates scale off either weapon/spell dmg or max magicka/stamina depending on the highest stat.
But I've never understood if physical or spell penetration influences ultimates.
For example, on my melee magicka nightblade I used incap. I would assume this is a physical skill so it would scale off of physical penetration. However, I've heard elsewhere that ultimates generally scale off of spell penetration.
Anyways just hoping for someone who has tested this thoroughly to clarify this! Thanks