Abyssea can still be fine for hitting 99. If nothing else, you could probably do well enough whisker-burning on your BLU, and make a little gil/collect KIs while doing so.
Post-99, these days, it's suboptimal, if we're being nice. Especially during double XP campaigns, basically doubled XP over again via Rhapsodies KIs, Kupofried/etc...it's not hard to go out in Adoulin right now and chain mobs for more than 10k XP/Limit points per kill. So, if there aren't a ton of 99s looking to fuel an Abyssea XP alliance, it's not surprising.
On the other hand, that XP doesn't scale down too badly, so if you have Adoulin and someone to leech from...could probably be 99 in no time.
As has been mentioned in thread, Records of Eminence has a boatload of objectives that you probably have already done (inventory expansion, unlocking jobs, limit breaks, etc). So you can just literally stand there, activate objective, complete objective. It'll get you some XP, but the thing to watch is to not keep doing that if your Sparks are capped.
You can then use Sparks to pick up some basic i117 armor (offensively, it's mediocre, but defensive stats/stat vomit are pretty standard for a given ilevel). The weapons are a decent starting point as well, and there are some rings n' all. Relative to what else is in the game now, it's not great...but it's basically like comparing someone rocking full AF at 55 versus 75. There's still a very significant difference in strength.
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