I'm not a heavy or even moderate gem spender, but here are 2 observations:
(1) I agree with Nacon and others that the 100 Bosses are definitely weighted towards LLPs (as is in part the GLTQ).
(2) This has led to a proliferation of LLPs (or what players like to call 'minis'). Now, the interesting part is that each of these minis will represent a unique account even though it may in reality be owned by the same HLP (indeed, one player may even have 3 or 4 accounts).
So, besides helping LLPs level up and improve their stats and cream off a few gems from the unwary, GREE also inflates their player base. Suddenly this game has 1.5x, 2x (?) the number of players based on unique accounts. Great for marketing, right? LOL