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Supposedly they're exchanged with coupons obtained from balor after getting 100% in balor.
You need 65 coupons, and you get 1 coupon after 100% clears, 2 coupons for 20% dmg and 3 coupons for 35% dmg
I've heard that some items slots don't have level 100 equipment such as shields and foci. Does anyone know if there are level 100 Necklaces, Jewelery/Brooches, or Totem/Spellbook?