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It's deceitful to talk about rules and power in 40k and rules and power in MtG without mentioning the recently horrifically broken cards that have been released. WotC does help the player base more fully than GW does, but the comparison isn't exactly right. Comparing the rulesets would be MtG's comprhensive rules v the BRB. Codex rule comparisons would be closer to looking at the high-power cards of the block, i.e., Jace the Mind Sculptor or Griselbrand.