Heh, I remember Kefka.. beat him in like 2 rounds usually, 1 round if I was lucky..

lv. 99 Locke + Offering (x-fight, 4x attack) + Gengi Glove + Atma Weapon + Some Other Sword That I Forget

He'd do 9999*4 + ~6000*4 = 63996 damage a round.. And Kefka has 64000 HP. Though, sometimes I'd get lucky and it'd do like 7000 for the other sword on a swipe, so I win in one round..