Although there are not very many, the Defense boosts that VIP 210-240 gives are well above average. The new levels also offer the new Nuclear Assault, a very powerful boost that is similar to Nuclear Attack. Not only that, but Level 210 unlocks a new feature: +10 Set Gear Leveling. This perk allows the user to add 10 Set Gear Levels at a time to any group of equipment.
100B% Indestructible Defense, +10 Set Gear Leveling
100B% Indestructible Defense, 100B% Type Defense, 1T% Nuclear Assault
100B% Indestructible Defense, 100B% Type Defense, 100B% Army Defense, 1T% Nuclear Assault
120B% Indestructible Defense, 120B% Type Defense, 120B% Army Defense, 5T% Nuclear Assault
Despite there only being data up to VIP 240, it is well known that VIP 250 is attainable with enough VIP points.