There's really little association with accuracy and output power if the components are well designed and built to withstand the current. And apparently the V2 board is capable of 200W at least for testing purposes. I've briefly tested the ML at 100W using the SXI-Q curves so if I had dual batteries I could easily see it hit the 200W mark at least on the initial firing. Battery life would be terrible with dual 18650's if attempting to run there in power mode but that wouldn't take away from accuracy. Don't get me started on safety, there's so much misinformation on the forums but here's a link to a well known battery tester "Mooch" answer regarding safety.
https://www.e-cigarette-forum.com/f...y-for-safety-rest.725997/page-8#post-17252547
IDK if they're trying to compete with DNA or not they already have so many 200W boards on the maket IPV3Li, now the IPV5 maybe some others I'm unaware of, I don't really see them having a similar mindset in their approach to e-cigs or who their market is. To me Yihi approach with things like resistance lock, menu system on board TCR adjustments, Preset modes makes me think they're thoughts are in ease of use and consistency. Evolv seems to approach it by trying to make their boards smart with things like refinement, auto kanthal coil detection (and sometimes other types incorrectly) and adding tools to configure the boards for different mod makers like mod analyzer, atomizer analyzer, battery analyzer etc..but don't have on board adjustments for key settings like Preheat and TCR adjustments so not necessarily easy to use or consistent.
That being said if they are trying to compete with DNA I don't think it's with the SX350J-V2 or ML series but possibly with the SX450 Q class.
With the new 200W SX450 Q class and a big beafy dual coil TC setup I think the 200W dual battery will actually work great as usually after coils are at temp we're probably running 15W-25W so battery life won't really be a problem even if set to 200J. But again if in Power mode battery life will be terrible if running high wattage. Add to that the variable SXI-Q curves, on board menu system and adjustments I think it will be a solid performer. I think the other reason for this particular device is many owners of the SXMini M have stated they wished the M had a better dual battery option than the dildo "battle axe" so I think Yihi listened to that and threw in a little more power to boot.