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Magnetic reinforcements appear on some mainframe devices in the Contingency Plan DLC on Day 6 and onwards, and always on Elite Barrier Guards. On days past day 6, more and more devices will have magnetic reinforcements. On Endless, eventually every mainframe device will have them.
Magnetic reinforcements means that all EMP effects, including Subdermal tools, all EMP Packs, and Fool will, if the device has 3 or more firewalls, remove 2 firewalls instead of their normal effects. If the mainframe device has 2 or fewer firewalls, EMP effects will have their usual effect on the device, and no firewalls are removed from the device.