User blog comment:IamJakuhoRaikoben/Chapter 304: A Magical War Game, Review/@comment-4999650-20121019223122/@comment-3290324-20121019231548

Well, if Kagura was the deciding factor for her master's strength then maybe, but she isn't necessarily. :P Though, I doubt that Mermaid Heel has a master stronger than Makarov. He's cream of the crop as far as master's go.