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Yes, level depends on the rank of the item (maybe with some other factors, from what I remember).
And that's correct, they don't help level an item.
It's worth it if you intend to use dual stat weapons, or just want to have stats as high as possible.
Don't remember seeing them in Disgaea D2, but then again maxing stats in there doesn't rely on stat innocents. Haven't played D3, D4 or D5.