Darvin: However, most people people consider the epic spellcasting rules from pen and paper to be so broken as to be useless. A lot of the pregenerated examples like Hellball or Vengeful Gaze of God are just unusably bad, but the system is so freeform that there are countless loopholes or opportunities to create feedback loops that you can completely break the game. Want to create an army of perfectly loyal clones of yourself? It's relatively easy, actually. From what I've read, almost no one actually uses the epic spellcasting rules in PnP because of how irredeemably dysfunctional they are.
Epic-level play is generally frowned upon in PnP circles, and the only reason it has any following whatsoever can probably be attributed to its success in NWN and NWN2. And a big part of that success was that they did their own thing rather than adhering to the terrible pen and paper rules. The Epic Level Handbook was one of the biggest flops of any 3rd edition product. Wizards of the Coast basically abandoned epic-level play after that fiasco; it would never receive any official support or recognition going forward. They didn't even bother to issue guidelines for adapting the epic level handbook for 3.5.
I have actually studied the Epic Spellcasting rules, and even without actually running it, I can tell that the seeds aren't balanced. Fortify is overpowered (except when used to boost HP), while Destroy is underpowered. (Basically, I see a +1 DC increase to be about the equivalent of 1 non-epic caster level.)
If the Destroy seed were balanced more sanely:
The DC would be 285 points less, putting it at 134. Suddenly, the spell looks a lot more reasonable now.
Get rid of the backlash, and the DC is now 334, which is at least close to what a level 305 spellcaster should be able to manage. (Given the general rule of 1d6 per caster level for attack spells, level 305 seems about right for this spell.)
Even still, I think the spell would be underpowered for a level 305 spellcaster, as it can be resisted, is save for half damage, and is only single target. (Consider that a level 305 character with semi-decent (for this level) Constitution will be able to easily survive this attack.)
Note that the epic spell system also depends too heavily on the skill system, which is too broken to use for anything important; basing it off caster level would be better.
Anyway, I think the problem with epic levels is that D&D 3.x doesn't scale well to high levels. I can think of two examples of this:
1. If Constitution grows linearly with level, then HP grows quadratically; a character of double the level will have quadruple the hit points. Spell damage only grows linearly.
2. The accuracy mechanic doesn't scale well. A mere 40 levels can mean the difference between almost always hitting and almost never hitting. In other words, around level 4000, a mere 1% difference in levels can mean the difference between an easy victory and having no chance whatsoever. (Contrast this to Disgaea, where a 1% difference in levels is no big deal.)
I actually do like the idea behind the epic spellcasting system; it just needs to be better balanced. (I note that the Elder Scrolls series has a similar system (except in Skyrim, which removed it); it's fun to play around with, but unfortunately, there are some balance issues with it.)