Similarly the mitigating factors for epic spells need to be scrutinized, especially the contributions by secondary casters. Especially simulacrums and cohorts.
Ritual casting is a
big problem. One of the characters in my campaign suggested
summoning a slew of Immoths with multiple
summon monster IX spells and deploying them in a ritual context. I said 'no,' but justifying it is difficult.
Gating a bunch of Trumpet Archons or Planetars would also be a possibility. A 22nd-level Wizard can easily open 3-4
gates, scrolls notwithstanding. Whilst its possible to have in-game rationales for barring this kind of activity, there is no mechanical obstacle.
Unless you insist that all participants in an epic ritual possess the Cooperative Spell feat from T&B.

Burning a feat to accomplish ritual spells actually seems quite reasonable to me - especially if epic spells become the raison d'être of epic casters, which I really believe they should be.
I think it could be argued that, technically, you cannot have a mixed group of spell levels contributed at present: i.e. you could have 6 casters contributing 5th level slots, or 6 casters contributing 4th level slots; but you can't have 3 of each. This is nonsensical, of course. There should simply be a number of spell levels contributed --> mitigating factor relationship.
I don't think it should be linear, either. Maybe something like this:
Spell Levels Contributed................-DC
1......................................................-1
3......................................................-2
6......................................................-3
10....................................................-4
15....................................................-5
21....................................................-6
28....................................................-7
36....................................................-8
45....................................................-9
55....................................................-10
etc.
The bigger the ritual, the more 'inefficient' it becomes - perhaps a feat ('Ritual Expert' or something) could be devised to allow a caster to more effectively use rituals as mitigators.
Although this is wildly at odds with the way things work at present, each point of mitigatation should actually
mean something. Also, we're talking about a much 'tighter' range of power at level X, because of no Epic Skill Focus (Spellcraft) or
+umpteen amulets of Spellcraft.
And I
do believe that Spellcraft should still be important. If its based on caster level, then multiclass casters get shafted again.
***
I think before going into details about tinkering with epic spells is what DCs are appropriate for different character levels, what kinds of spell effects correspond to these DCs.
This is really tricky, and depends on what you consider to be the realistic 'upper end' of Epic Levels. 40? 60? 100!!? I'm inclined to say 40-50. Characters ought to be thinking about deification after that.
I think (rituals notwithstanding):
* A 25th level Wizard should be able to kill a target of less than CR 20 with a passing thought most of the time (
momento mori style).
* A 30th level Cleric should be able to
animate a reasonable army of undead - say 5000 zombies and skeletons.
And control them.
*A 30th level Enchanter (or Necromancer) should be able to afflict a dynasty with a curse such that the first-born son of every marriage dies before the age of 3.
*A 30th level Conjurer should have a decent chance of
binding an archdevil or demon prince.
*A 40th level Transmuter should be capable of being in two places at once.
*A 50th-level Psi-Savant should be able to draw plasma from the sun's corona, pull it across space at half the speed of light, and flatten a city with it. With effort.
How about Vile stuff? Any ideas?