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Didn't view the xls yet [viewed now], but a quick question:
Why are you using CoA in a Destruction build over CoE (With Incinerate)? Surely the 15% there would make a difference given CoA does so little of the damage output.
As you will often have to have CoE up, at the cost of CoA, it should be also be factored.
What are the numbers like with no CoA and CoE. That's a big swing to Destruction.
Also, you are assuming a very low crit level, which affects Destruction the most. Probably not a substantial difference, but if you crit three times more often (My crit chance in crappy gear is currently 18% in destruction) it will be worth mentioning.
Pretty sure S&F applies to Damage %.
So SB becomes 103%ish
Incin becomes 91%ish.
There are many more problems that could be raised too. I think you need to remodel from scratch. I get the impression you don't play a warlock? There are many considerations that you might miss because of this.
Your spreadsheet is very hard to follow and seems to use hard numbers in places for no reason I can understand.
Did you factor less LT because of Incins better Mana efficiency compared to SB? Etc.
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