Makima

Makima is a Burst II SMG wielder who is the first character with a cheat death mechanic - which is perfect for her as she's a Taunter, so she can buy your team a few precious seconds and help cheese some bosses. Sadly, in the general PVE content, you usually fight under such high deficits, Makima will quickly die once her cheat death is used as it can trigger only once per battle. But that's a common issue with every AOE Taunter, not just Makima - full-screen Taunt is the worst kind of Taunt in NIKKE because it often equals certain death in non-boss stages.

Let's go over Makima's skills now.

Her S1 gives a massive Reloading Speed boost (and a small DEF boost) to all allies, but it only triggers when Makima gets hit 20 times. Considering how her S2 Taunt works, you should be able to trigger it pretty often - she only needs roughly 6 seconds to fire the 120 bullets so in theory, you can keep the S1 buff permanently. But only in theory as Makima often dies quickly in normal stages. It works a bit better in boss stages as there AOE Taunt isn't that bad.

Before her release, we thought Makima's S2 will have a bigger impact on the PVP meta, but sadly while the 7 seconds help with countering some teams, it's not that big of a deal against the current meta composition - Jackal and her quick burst team.

As for Makima's Burst - it's a great skill on paper as it gives Makima Pierce and damage to health conversion (aka healing), but then you realize she is using an SMG. So her normal attacks do the least amount of damage per shot in the game compared to any other weapon, which means that the healing she gains won't be that big.

Honestly, Makima is a bit disappointing - both in PVP and PVE. Tanks are really hard to use in NIKKE due to how the damage formula and stage power requirements work - and this especially is true for screen-wide Taunters that usually die right after using their Taunt. Besides some niche uses against Interception bosses, other Burst II spot characters are way superior to Makima.