Did some basic testing, seems to have Macc, Mdmg and MAB:
Aero 1 various resists:
No Food, With Food
4, 5
9,12
19,24
40,50
Aero 3 various resist
No Food, With Food
75, 83
152,168
305, 337
Impact went from 1287 to 1407
There was no effect on casting time, recast time on impact, and no conserve MP effect procced in all testing.
Resist rates went from:
Naked:
41% full resist
7% high resist
16% low resist
34% no resist
Naked with macc+8 ring:
21% full resist
21% high resist
19% low resist
37% no resist
Naked with food:
20% full resist
14% high resist
21% low resist
45% no resist
So from this random set of data, it seems like it has roughly:
30 Mins
INT+5
MND+5
Macc+16??
MDMG+5
MAB+5
I couldn't be bothered to calculate the MDMG/MAB exactly, but since the improvement to spell damage was decreasing as the tier went up, it couldn't have been a flat MAB improvement, because that would have a flat % improvement in damage (I think)
So, on Asura, its about a 200k Synth with a 400k profit margin on NQ, and can be used to skill up. Slow selling though likely because of the price gouging, if they went for 50k there'd still be profit in NQ and you could likely sell stacks more reliably and singles.