Board Thread:Versus Debates/@comment-25025726-20150522040443/@comment-3965545-20150611021622

The stats were not flawed, they just weren't specific enough, they worked on a tier system and only cover base stats and to give exact stats for every character would be too hard so it was dropped after DB3. Kishi himself made the stat system. He decided who in base form was at what tier in whatever subject and P1 Neji was smarter faster and stronger than P1 Sasuke.