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Though I do know one guy who seems to think he has to have 100% even though he still has more then enough assets when sitting at 50% but what ever.
The best Destroy ending is literally impossible to obtain even with maximum assets in SP without at least some degree of heightened readiness via MP (or Infiltrator, or Datapad), though.
Dude, when I mean more then enough assets, I mean his N7 rating is sitting around the 8 to 10k range... I have maybe 3 or 4k and as soon as the game registers my spec ops I'm pretty much set.
And as mentioned by both myself and others, the Extended Cut lowers the requirement so that you can get the "best" ending without any adjustment to your readiness. This was why when it was released Bioware stated that you have to replay your game from the assault on the base, not when you head to Earth because that's where the game locks in your EMS, so those that weren't able to view the higher requirement endings because they don't care for online or simply don't have gold had to start from there.