@Beta - If you treat the current format as a system, it will make more sense to you. Sure, the whole prep thing is pretty darn weird, in the sense that it can allow someone to break through your prep 1 super adamantium shield with their prep 2 pinky toe poke. Once you look past that though, you'll find that it's still feasible to do some proper fighting. 

Personally, I don't fancy the prep aspect of it, but I understand why it's there.

Edit: Mind you, if no combatants start prepping, no one will ever need to. Escalation, ladies and gentlemen.

Edit edit: There's also the type of character who needs to prep to get their ability to work in the first place. Pretend that's Goku preparing a spirit bomb, and you're good.