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Ok so it's been established that Shikai and Bankai always have related abilities. My theory is that since Ukitake's Shikai is the ability to absorb and return attacks his Bankai is likely the ability to absorb and use the abilities of anyone within a certain vicinity of him, which, if true, would mean he has theoretically one of the strongest Bankai's in existence, and that includes Yamamoto's since he could feasibly use that very same abilities against his opponents should they activate it.