The undisputable best TMR is from Xiza, and it's the Illusory Bell. The stats that it comes with alone already makes it a pretty good TMR, but paired with its active skill makes it so your equipped unit can get their turn faster, and be able to more consistently use their strong abilities quite often, which can be game changing. It's worth noting that the buff from the skill factors in your faith stat, so you need at least 50 faith to get the buff guaranteed.
TMRs in the S tiers are generally good in most situations. Some are already quite worth it at level 1, but some will need some level investments to be really good. These are not sorted from best to worst.
+5 AGI and +12 Accuracy to help get faster turns, as well as countering evade type characters. The active ability can be somewhat situational, but it does give some substantial damage increase against Light type enemies, especially if it's maxed.
When max lvled, the active ability reduces damage taken of affected units by 20% for 3 turns, as well as an mini "esuna" type cleansing ability. The stats that it comes with are also pretty good, making this a solid choice for most supports to help with survivability.
Active ability boosts 3 things for 3 turns, but it's a pretty low amount at level 1. At max level, it gives 30 AP, 30% ATK and MAG, with a pretty decent area of effect that starts with the equipped units. Its main downside is that it's an armor piece instead of an accessory, which may end up contending with some other good armor equipment.
Similar to Kaleido Moon, this active ability has good area of effect and also boosts ATK and MAG by 30% at max level, but this TMR gives 10 Bravery instead of AP. It also starts at 20% at level 1, making it more usable without heavy investment. The stats that it gives are nice additions to tanks/bruisers, on top of the fact that it's an accessory instead of an armor.
The active skill makes a mage into a glass cannon. At max level, it provides a buff that gives 80% MAG and 30 Accuracy for 3 turns at the cost of -10 DEF and SPR. This can be quite useful for strong mages to help one shot enemies, especially if you have the upper advantage when it comes to speed and range. Fortunately, this TMR also comes with 5 AGI and 8 Evade to help with that.
It's a TMR that gives a reraise passive that will activate once in battle. While the stats that it gives isn't that impressive, and you only get back up to 20% when revived, being a passive already helps since it means that you don't need to waste a turn to get the buff. Whether you put this on your main damage dealer to get another chance at one-shotting the enemy, or on your support/healer so you can heal back up to full, it's still a really good/safe TMR to use in most situations.
Accuracy and Crit Rate to help land attacks, but the main highlight is the fact that this TMR can get up to 50% defense penetration for 3 turns. Also comes with an added bonus of a small AP regen when using the active.
The active skill may have an annoying conditional requirement, and it might not even be used that much, or turned off completely in auto, but the effect itself is quite strong. It lets you reposition your unit and then self casts quicken, essentially letting you do 2 turns and helping the equipped unit move quite the distance.
Grants haste that gives up to 42% (max level) increased speed for 3 turns, as well as +1 to move. This TMR really helps with ensuring your unit moves faster, but getting more turns doesn't necessarily mean better result since you will run out of AP pretty fast, but it does have 2 casts so it's even good for prolonged battles.
TMRs in the A tiers are still considered good, but some are quite situational. Under the right teams and conditions, these TMRs can be the key pieces for your builds, but may not be recommended for easy and convenient auto play. These are not sorted from best to worst.
Situational Wind Killer, but high ATK and MAG boost that starts at 40% and goes to 70%, but it only lasts for 1 turn with just 1 cast limit on self. The accessory also doesn't give any offensive stat, so it's a bit of a mixed bag. It's pretty good to use in manual play when you get close to the enemy and want to burst them down.
Similar to the Florid Hairpin, this TMR is a self buff but on an armor piece, and the active helps boost damage, but also doesn't have offensive stats. Active skill starts out pretty low at 10% ATK and 30 Accuracy, but it becomes a pretty good at max level giving 40% ATK and 60% Accuracy.
+15 Evade is already one of the highest from an equipment, but it also comes with an active that boosts evasion of surrounding units from 10 at level 1 to 30 at max level. It's pretty situational since it can be difficult/expensive to build for evasion, but this is definitely an important piece if you are planning on going for that.
Active is a self buff only to ATK and MAG from 20% at lvl 1, to 50% at max level. Lower values compared to Florid Hairpin, but this active lasts for 3 turns. Still provides good value for a TMR and a safe pick to put on most characters to deal damage.
30% damage reduction at max level for 3 turns with some HP recovery, and the effect is in an area. It has 42 TP cost, and there are better TMRs for tanks, but it's still pretty good in for survivability in general.
Possible one of the better or strongest item for potential one-shot or glass cannon builds since it gives 150% MAG for 1 turn, and levelling it up won't increase the buff so it's fairly cheap and easy to just slap on to anyone.