Overview
LS26 is a support MG.
LS26 attempts to put the massive downtime that MGs have to use by giving the enemies tiny Accuracy and Rate of Fire debuffs (two of the worst debuffs to apply to enemies), while also buffing allies with her Skill. The 6 extra ammo for allies in her column isn’t terrible, but she doesn’t actually do enough damage to consider using. Setting damage taken to 5 for allies on her tiles is also rather hard to make use of, and basically only works with M26 Mass, and even then the uptime is absolutely terrible, and with P10C and K5 Mod existing, it also ends up being completely irrelevant.
With all this in mind, it should be no surprise that LS26 is absolutely not recommended, and you should find a better MG if you need one.