Beetle

Hey! Stop using Blue Beetle as the example of a really weak hero. That's what Booster Gold is for! One way to keep a balance between characters with different point totals would be to build the weaker characters with more special powers. The Wasp doesn't pack Thor's punch, but she can blind people with precise shots to the eyes, or flash their hearing with shots to the ears. Hawkeye has a wide range of trick arrows that can even the playing field. (and if the player is still frustrated, give him 200 more points and turn Hawkeye into Goliath II)

Who would be a more appropriate supervillain for "Taxachusetts" than the dreaded Taxman! He takes your money from your paycheck before you even see it, and there's nothing you can do about it! He steals money from every transaction you conduct, and you're powerless to prevent it!

As the proud owner of both Scourge from the Deep and European Enemies (lucky me ), I have to say that as cheesy as SftD is, it can't hope to approach the level of badness embraced by European Enemies. Man, that thing was terrible.

You could offer to cut the player in half and see if he's able to use a claymore in that state. If he can, than his character can.

You left something to common sense? Isn't that the reason for most GM/Player problems?