Flavour time!
It totally blew my mind when I recently heard that Atman and Brahman are concepts in hinduistic philosophy that are related to each other and are in my view represented by both card's machanics. Brahman is the transcendet self, the universal energy; Atman is the individual self that wants to merge into Brahman to be finally liberated to step off the cycle of rebirth. Using Atman and Brahman both as breakers make total thematic sense: Atman sets its strength upon install (birth), but can be resetted when Brahman'ed (death, soul goes back into "pool"). Atman can then enter play again with a different strength (rebirth).