Board Thread:Theories and Speculation/@comment-31611719-20170514123545/@comment-734582-20170516062711

TSB's do have Susanoo's destructive capabilities. We've seen them being used as platforms for jutsu (remember when Obito fired one and obliterated a huge chunk easily), we've seen them being moulded into various weapons and shapes that obliterated even Edo Tensei, we've seen them move around extremely fast to respond to any requirement.

Susanoo is "dumb" destruction. TSB's can fit to any attack profile needed.

Besides, yes Madara would need to invest a massive amount of his chakra into his Susanoo to bring it to Sasuke's Ultimate Susanoo standard. A fraction of the Juubi's power in a susanoo wouldn't do much.

I'm not sure if you read the Madara v Naruto and Sasuke fight, but Madara was winning throughout. With just One rinnegan he was roughly equal, yet he was strong and fast enough to obtain the second and cast IT anyway. He still won in the end. There was no need for Susanoo, not for defensive purposes, not for offensive purposes. The worst hit he ever took was from Guy, and that was before he had the God Tree. After the shinju, worse hits (namely half his body getting cut) did nothing to him.

So no, even if there's some gain to using Susanoo, it's an unnecessary jutsu due to the cost and downsides. TSB's are a superior weapons platform.

Sidenote: Madara also wanted to feel the thrill of the fight. I'm not sure if manifesting a Perfect Susanoo would really help to that end. Not that it matters, it could simply explain why madara didn't even try. (He was testing jutsu throughout his fight, after all)