I had this sort of idea for the RPG - basically have 3 types of special abilities.
The first would be Technology (guns, lasers, bazookas). Offensive power would be quite high, since little can stop the kinetic energy of a bullet or can react to the light-speed effect of a laser. Defensiver power, on the other hand, is quite low, especially against the other 2, since all technology has till now are Kevlar and maybe primitive shielding (tanks too - but where ya gonna get a tank from???)
The second would, of course, be Magic. I dont know the exact details of this since I havent taken up writing a fantasy universe yet, but I guess in offensive/defensive terms it is quite even. For attacking elemental stuff (fire, earth, wind whatnot) is used while in defense various kinds of spells are used. Most effective against the 3rd type, while doing moderate amounts against the first.
The 3rd type is Psionic stuff mostly. Heavy in terms of defence, making them almost invulnerable to most attacks (bullet-time, matrix moves). Offensively, they are capable of using only the most basic weapons of each kind (e.g. Pistols, small magic stuff only - no rifles or casting full-destroy-everything kinda thing). The most they evolve is into Telepathic or Telekenesis powers, which have a more 'team modifier' effect than anything else.
Any thoughts?