For me the most P2W is really the emblems. Gems, you can do them, in fact it's the best way to make gold and I just reached the 8k gold selling them. BUT, the emblems are something else too. Because you want to reroll specific emblems substats (those who increase stats by +50% on a specific line). You can increase your stats by a lot by having some that increase the right stats. The impact of those emblems will increase as you go up in your tree during progression.