Hi sac4123,
Tale is the sharpest battle in the entire game. So I'm going to list some things about Tale which you may already know, just to jot them down for anyone who plays this game in the future! :D
The first thing is that the following rules may need to be broken:
http://armorgames.com/misc/guides/genesis/
When planning a character build, it is important to aim for the AGILITY break point.
It is always better to initiate combat than waiting to be attacked, since the attacker can use 100% of his/her power.
Try to conjure tarots as soon as possible since you can take advantage of their Essence Perks.
When planning a character build, it is important to aim for the AGILITY break point.
If you've followed the AGILITY rule, then your characters have met the 18 point break giving them an extra turn of attack. Unfortunately, the extra turn comes at the cost of damage output, and will leave you in an energy deficit for Sissy and Gelly against Tale. If this is what you did, then you will need to go back and start again. With Nera on the other hand, you want MORE AGILITY. She takes 20 because the extra two points give her better dodge against Tale. If you stopped at the 18 breakpoint for Nera, you may also need to go back and start again.
One thing you should know about Nera is that there is a silent perk. It's hidden in her power distribution. At 10 power she unlocks a lo-level power perk, and when you equip it, you automatically boost her power to 13. This unlocks an upper-level power perk that turns on at 13, and grants 25% enemy defense reduction, so equip that.
If you then add 1 point to Nera's endurance and the rest into magic, then the endurance perk is unlocked. However, this endurance perk appears to be redundant to the hi-level power perk, reducing enemy defense by 25%, and if you equip that, you will lose power, shutting off the hi-level power perk. Do it anyway. Somehow the stats show that you've reduced the defenses by 50%! By the way, don't worry about the power loss. Moon Waltz will generate power as it is used. You can then initiate a Crystal Ballad attack at 40 power, fully regenerate HP for Nera if the Fool is present.
If there are minor variations in Nera's build that prevent Max Damage/Healing output, then you will need to break the other rules listed above. If you call every Tarot on your first turn, then you will drain the energy pool and Nera won't be able to follow up her MoonWaltz defense with a Crystal Ballad attack. If you also trust it's better to initiate an attack against Tale, then Nera won't have enough energy to MoonWaltz against Tale's counter for the next turn.
Finally, after losing to Tale many times over, or getting caught in a 40 minute loop unable to overcome its HP regen, then you may need to conclude that you have to repeat the game altogether, just to rebuild your characters without adding any points, perks, or potions. Take it from me, you can make it to the Sidequests on Normal, with the likely exception of Saber, even beating the Gangstabears and Death.
I once had a game slot saved at Cerberus 87%. It gave me the ability to experiment on these builds, and just as I had said on page 1, there is little flexibility. With the right builds, Cerberus is beaten in the middle of Sissy's turn, whereas slight variations render him unstoppable. The requirements are just too sharp in this first version, so hopefully the requirements are loosened up in the sequel! :D