Damages depends on the defense of the enemy so is impossible to always do the same magical and physical damage . Im 1:1 and this is how it looks my stats:
(I was using Trigger and HP scroll because I was hunting Yarkan, so dont believe that part)
As you can see my Phy.Atk is higher than my Mag.Atk, but on reality when I use imbue my damage increase between 100 and 300%, depending what Im hitting (instead of just 100% if phys=mag).
Being 1:1, I prefer that my opponents are dress on armor than on garment.