I honestly think that you're too n00b to understand half of what's posted to this board. Which means that you're WAY too n00b to be posting here.

The PROPER post would have been - to the new player forum - "I'm not sure that I understand why..."

You're making a very strange attempt at crunching numbers, without any idea how to do it properly. In the land of CF 1 + 1 != 2, much of the time.

On vulnerabilities/resistances/special abilities:

Waterbreathing is a convenience. Even ragers can use seaweed, and it's available cheap and pleantifully. Fly, on the other hand, grants you immunity to:
Trip(and thief cheap shot)
Legsweep
Quicksand
Gel
Iceslick
Grease


Leaving you able to wander freely through traps, the ability to avoid quicksand(so huge that I won't even begin to explain it), and only laggable via bash(not very effective against a giant) or special skills. The convenience factor of fly - not needing a boat - is equivalent to the entirety of water breathing.

Vulernerability to wrath - on a neutral character - is less of a problem than vulnerability to fire. Why? Because weapons are weapons are weapons. A vulnerability to wrath, or fire, or lightning is a bad thing. But the REALLY bad thing is spells. Having a MASSACRE go up to a DEM from a weapon is painful - but having an ANI go to UNSPEAK off a nova is huge. So why is vuln wrath less of a big deal on a cloud giant? Because the only holy attack spells don't work on neutrals.

On stats:
Higher is better, right? But not in the way you seem to think.

Everything has tiers. Within a tier, a one point difference is a one point difference. Between tiers, a one point difference is huge.

The reason that storm giants stats suck so rediculously badly is that the ONLY stat that is exceptional is strength - and it's not 25. The difference between a 20 and a 21 con is pretty much insignificant. The difference between a 17 and a 20 int? Pretty much insignificant.

Think about the wisdom stat. For a wisdom of x through y, you get 1 practice a level. For y+1 through z you get 2 practices a level. For z+1 through q you get 3 practices a level. So what's the difference between x, x+1, x+2, x+3, and y? Not a whole helluva lot. Oh, there's something. More than one thing. But nothing huge. What's the difference between y and y+1? 51 practices.

Your attempt to demonstrate "clearly unbalanced" is laughable. In a warrior on warrior fight I'd take fire giant every time. If you can't figure out why, you shouldn't be posting here.